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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\mathrm{.}00$ per pound $ $50\mathrm{.}00$

Direct labor: $4$ hours at $$16$ per hour $64\mathrm{.}00$

Variable overhead: $4$ hours at $$7$ per hour $28\mathrm{.}00$

Total standard variable cost per unit $ $142\mathrm{.}00$

The company also established the following cost formulas for its selling expenses:

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $220,000$

Sales salaries and commissions $ $140,000$ $ $14\mathrm{.}00$

Shipping expenses $ $5\mathrm{.}00$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $24,600$ units and incurred the following costs:

Purchased $164,000$ pounds of raw materials at a cost of $$7\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $57,000$ hours at a rate of $$17\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$653,220.$

Total advertising, sales salaries and commissions, and shipping expenses were $$235,000,$ $$465,000,$ and $$135,000,$ respectively.

$6.$ What direct labor cost would be included in the company$$s flexible budget for March?