[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: 6 pounds at $9.00 per pound $ 54.00 Direct labor: 5 hours at $13.00 per hour Varlable overhead: 5 hours at $3.00 per hour 65.00 5.00 Total standard variable cost per unit $134.00 The company also established the following cost formulas for its selling expenses Fixed Cost per Month $260,000 s120,000 Varlable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $ 11.00 S 400 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,000 units and Incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used In production. b. Direct-laborers worked 115,000 hours at a rate of $14.00 per hour. c. Total variable manufacturing overhead for the month was $350,250 d. Total advertising, sales salaries and commissions, and shipping expenses were $267.000, $350,750, and $105,000, respectively