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: $8$ pounds at $$10\mathrm{.}00$ per pound

Direct labor: $5$ hours at $$13$ per hour

Variable overhead: $5$ hours at $$8$ per hour

Total standard variable cost per unit

$\backslash$table$[[$$$80\mathrm{.}00$