CO Dixon & Company manufactures Part B and uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for Part B were as follows: Direct materials: 7 pounds per unit, $7 per pound Direct labor: 3 hours per unit; $24 per hour During the first quarter, Dixon produced 1,500 units of this product. Actual direct materials and direct labor costs were $86,000 and $280,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 1,500 units. 164 KEEN OA. $252,000 OB. $108,000 OC. $36,000 OD. $4,500