IThe following information applies to the questions displayed belowJ 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 $11.00 per pound 55.00 Direct labor: 3 hours at $15.00 per hour 45.00 Variable overhead: 3 hours at $700 per hour 21.00 121.00 Total standard variable cost per unit The company also established the following cost formulas for its selling expenses: Fixed Cost per Variable Cost per Unit Sold Month $280,000 Advertising $200,000 Sales salaries and commissions $13.00 4.00 Shipping expenses the company actually produced and sold 26,600 units and incurred the following costs: used in production. b. Direct-laborers worked 70,000 hours at a rate of $16.00 per hour. c. Total variable manufacturing overhead for the month was $510,930. d. Total advertising, sales salaries and commissions, and shipping expenses were $286,000, $511,000, and $123,000, respectively