The Foundational $15($Static$)[$LO$10-1,$ LO$10-2,$ LO$10-3]$

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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 materlals: $5$ pounds at $$8\mathrm{.}00$ per pound,$$40\mathrm{.}00$