Preble Company ranufactures one prodint its vatiable marufacturing overtiead is app tabor hours and its standard cost card por unit is as follow:

$\backslash$table$[[$Direct materialsi $5$ peunds at $38\mathrm{.}4$ the per peund,$540\mathrm{.}00],[$biroct labor $2$ hours at $$14$ per hour.,is$.$ est$],[$Variathle puerheadt $2$ hours at $$5$ per hour,$10\mathrm{.}0t$