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

$[$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: $5$ pounds at $$8\mathrm{.}00$ per pound

Direct labor: $3$ hours at $$15$ per hour

Variable overhead: $3$ hours at $$9$ per hour

Total standard variable cost per unit

$\backslash$table$[[$$$40\mathrm{.}00$