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 materials: $5$ pounds at $$10$ per pound $ $50$

Direct labor: $4$ hours at $$14$ per hour $56$

Variable overhead: $4$ hours at $$4$ per hour $16$

Total standard cost per unit $ $122$

The planning budget for March was based on producing and selling $29,000$ units. However, during March the company actually produced and sold $34,200$ units and incurred the following costs:

Purchased $180,000$ pounds of raw materials at a cost of $$9\mathrm{.}50$ per pound. All of this material was used in production.

Direct laborers worked $74,000$ hours at a rate of $$15$ per hour.

Total variable manufacturing overhead for the month was $$440,300.$

$13.$ What variable manufacturing overhead cost would be included in the company$$s flexible budget for March?