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: 5 pounds at $10.00 per pound $50.00 Direct labor: 3 hours at $17 per hour 51.00 Variable overhead: 3 hours at $7 per hour 21.00 Total standard variable cost per unit The company also established the following cost formulas for its selling expenses $122.00 Variable Fixed cost per Cost per Month Unit Sold Advertising $ 330,000 Sales salaries and commissions $ 350,000 $25.00 Shipping expenses 5 16.00 The planning budget for March was based on producing and selling 24,000 units. However, dunng March the company actually produced and sold 30,600 units and incurred the following costs a Purchased 170,000 pounds of raw materials at a cost of $9.00 per pound. All of this material was used in production b. Direct laborers worked 68,000 hours at a rate of $18.00 per hour Total variable manufacturing overhead for the month was $512,040, Total advertising, sales salaries and commissions, and shipping expenses were $340,000 $520,000, and $245.000, respectively Foundational 9-6 (Algo) 6. What direct labor cost would be included in the company's flexible budget for March? Dired labor cost