Anemone Company manufactures model airplanes. During the month, it manufactured 20,000 airplanes. Each one used an average of 8 direct labor hours and an average of 2 sheets of aluminum. It normally manufactures 8,000 airplanes. Materials and labor standards for making the airplanes are as follows:

Direct Materials (1 sheet of aluminum @ $12.00)	$12.00
Direct Materials (other accessories @ $9)	9.00
Direct Labor (5 hours @ $5.00)	25.00

Compute the standard hours allowed for a volume of 20,000 airplanes.

a.70,000 hours

b.420,000 hours

c.100,000 hours

d.65,000 hour