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 direc labor-hours and its standard cost card per unit is as follows: Direct material: 5 pounds at $9.00 per pound Direct labor: 3 hours at $14 per hour Variable overhead: 3 hours at $9 per hour Total standard variable cost per unit $ 45.00 42.00 27.00 $114.00 The company also established the following cost formulas for its selling expenses. Fixed Cost per Month $ 300,000 $ 300,000 Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $ 22.00 $ 13.00 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24.800 units and incurred the following costs: a. Purchased 155.000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production b. Direct-laborers worked 65.000 hours at a rate of $15.00 per houn 16 Sooraansar Shipping expenses $ 13.00 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24,800 units and incurred the following costs: a. Purchased 155,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production b. Direct-laborers worked 65,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $612,300. d. Total advertising, sales salaries and commissions, and shipping expenses were $303,000 $505,000, and $215,000, respectively. 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Variable manufacturing overhead cost