Required information

$[$The following information applies to the questions displayed below.$]$

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:

$\backslash$table$[[$Direct materials: $4kg$ at $$8\mathrm{.}00$ per $kg,$$$32\mathrm{.}00$