Aquatic Marine Stores Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Aquatic uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 4 pounds per unit; $6 per pound Direct labor: 2 hours per unit; $19 per hour During the first quarter, Aquatic produced 4,000 units of this product. Actual direct materials and direct labor costs were $66,000 and $331,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of 4,000 units. O A. $96,000 O B. $16,000 OC. $24,000 OD. $66,000 Stafford Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6,400 units Budgeted variable overhead costs $13,500 Budgeted direct labor hours 620 hours At the end of the year, actual data were as follows: Production volume 4,200 units Actual variable overhead costs $15,000 Actual direct labor hours 485 hours How much is the standard cost per direct labor hour for variable overhead? (Round your answer to the nearest cent.) O A. $27.84 per direct labor hour O B. $32.14 per direct labor hour O C. $24.19 per direct labor hour OD. $21.77 per direct labor hour