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: The company also established the following cost formulas for its selling expenses: 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: a. Purchased 190,000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production. b. Direct-laborers worked 95,000 hours at a rate of $14.00 per hour. c. Total variable manufacturing overhead for the month was $390.000. d. Total advertising. Sales salaries and commissions, and shipping expenses were $392,000, $390, 450, and $134,000, respectively. Required: What raw materials cost would be included in the company's flexible budget for March