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 24,000 units. However, during March the company actually produced and sold 30,600 units and incurred the following costs: Purchased 170,000 pounds of raw materials at a cost of $9.00 per pound. All of this material was used in production. Direct-laborers worked 82.000 hours at a rate of $ 18.00 per hour. Total variable manufacturing overhead for the month was $505,000. Total advertising, sales salaries and commissions, and shipping expenses were $337,000, $505,120, and $128,000, respectively. If Preble had purchased 183,000 pounds of materials at $9 per pound and used 170,000 pounds in production, what would be the materials quantity variance for March If Preble had purchased 183,000 pounds of materials at $9.00 per pound and used 170,000 pounds in production, what would be the materials price variance for March? What direct labor cost would be included in the company's flexible budget for March? What variable manufacturing overhead cost would be included in the company's flexible budget for March