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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: $4$ pounds at $$8\mathrm{.}00$ per pound

Direct labor: $2$ hours at $$16$ per hour

Variable overhead: $2$ hours at $$6$ per hour

Total standard variable cost per unit

$\backslash$table$[[$$$32\mathrm{.}00$