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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 materials: $5$ pounds at $$7$ per pound

Direct labor: $3$ hours at $$16$ per hour

Variable overhead: $3$ hours at $$4$ per hour

Total standard cost per unit

$\backslash$table$[[$$$35$