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: Direct materials: 6 kg at $8.00 per $ 48.00 kg Direct labour: 4 hours at $13 per 52.00 hour Variable overhead: 4 hours at $5 20.00 per hour Total standard cost per unit $120.00 The company planned to produce and sell 20,000 units in March. However, during March the company actually produced and sold 25,500 units and incurred the following costs: a. Purchased 170,000 kg of raw materials at a cost of $7.20 per kg. All of this material was used in production The company planned to produce and sell 20,000 units in March. However, during March the company actually produced and sold 25,500 units and incurred the following costs: a. Purchased 170,000 kg of raw materials at a cost of $7.20 per kg. All of this material was used in production b. Direct labour: 73,000 hours at a rate of $14 per hour. c. Total variable manufacturing overhead for the month was $427,050