Computation of Inputs Allowed, Direct Materials and Direct Labor During the year, Vandy Company produced 280,000 components for industrial metal working machinery, Vandy's direct materials and direct labor standards per unit are as follows: Direct materials (3.70 lbs. $6) $22.20 Direct labor (1.80 hr. $15) Required: 28.80 1. Compute the standard pounds of direct materials allowed for the production of 240,000 units. 1,036,000 lbs 2. Compute the standard direct labor hours allowed for the production of 240,000 units hours