The Foundational $15($Algo$)[$LO$9-1,$ LO$9-2,$ LO$9-4,$ LO$9-5,$ LO$9-6]$

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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:

$\backslash$table$[[$Direct material: $4$ pounds at $$8\mathrm{.}00$ per pound,$$32\mathrm{.}00$