Company manufactures a special widget part and uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for the widget part were as follows: Direct materials: 14 pounds per unit; $10 per pound Direct labor: 3 hours per unit; $24 per hour During the first quarter, Colton produced 11,000 units of this product. Actual direct materials and direct labor costs were $1,100,000 and $1,370,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 11,000 units. OA. $33,000 OB. $264,000 OC. $792,000 OD. $110,000