Required information The following information applies to the questions displayed below. Preble Company manufactures one product ts vartable manufacturing overhead ls applied to production based on direct labor-hours and its standard cost card per unlt is as follows: Direct materials: S pounds Direct labor: 2 hours at $14 per hour Variable overhead: 2 hours at 5 per hour Total standard cost per unit 8.00 per pound $40.00 28.00 10.00 $78.00 The planning budget for March was based on producing and selling 25,000 units However during March the company actually produced and sold 30,000 unlts and Incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used In production. b. Direct laborers worked 55,000 hours at a rate of $15.00 per hour c. Total varlable manufacturing overhead for the month was $280,500 8. What direct labor cost would be Included in the company's flexible budget for March