Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor$-$hours and its standard cost card per unit is as follows:

Direct material: $6$ pounds at $$8\mathrm{.}00$ per pound

Direct labor: $4$ hours at $$17$ per hour

Variable overhead: $4$ hours at $$4$ per hour

Total standard variable cost per unit

The company also established the following cost formulas for its selling expenses:

$\backslash$table$[[,\backslash$table$[[$Fixed Cost per$],[$Month$]],\backslash$table$[[$Variable$],[$Cost per$],[$Unit Sold$]]],[$Advertising$,$$$370,000,],[$Sales salaries and commissions,$$440,000,$$$29\mathrm{.}00$