$[$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 labor$-$hours and its standard cost card per unit is as follows:

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

$\backslash$table$[[\{$fcbfd$2$c$16-$e$6$db$-4579-9$aec$-24$d$6$bce$88229\}$

$\backslash$table$[[32\mathrm{.}00],[32\mathrm{.}00],[12\mathrm{.}00]]],[$$$76\mathrm{.}00$