a comoany uses standard costs to prepare its flexible budget. for the first quarter of the year , direct materials and direct labor standard's of one of theur popular products were: direct materials: 5lbs per unit; $6 per lb direct labor: 4hrs per unit; $17 per hour during the first quarter they produced 1,000 units of this product. actual direct materials and direct labor costs were $65,000 and $325,000 respectively. for the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of 1,000 units.