Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows: $ 40. 32. Direct materials: 4 kg at $10.00 per kg Direct labour: 2 hours at $16 per hour Variable overhead: 2 hours at $6 per hour Total standard cost per unit 12. $ 84. The company planned to produce and sell 30,000 units in March. However, during March the company actually produced and sold 34,500 units and incurred the following costs: Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows: $ 40. 32. Direct materials: 4 kg at $10.00 per kg Direct labour: 2 hours at $16 per hour Variable overhead: 2 hours at $6 per hour Total standard cost per unit 12. $ 84. The company planned to produce and sell 30,000 units in March. However, during March the company actually produced and sold 34,500 units and incurred the following costs