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

Direct labor: $2$ hours at $$16$ per hour

Variable overhead: $2$ hours at $$6$ per hour

Total standard variable cost per unit

$$32\mathrm{.}00$

$32\mathrm{.}00$

$12.00$

$$76\mathrm{.}00$

The company also established the following cost formulas for its selling expenses:

$\backslash$table$[[,,\backslash$table$[[$Variable$],[$Cixed Cost per$],[$Cost per$],[$Unit Sold$]]],[$Advertising$,$$$320,000,],[$Sales salaries and commissions,$$340,000,$$$24\mathrm{.}00$V