Computation of Inputs Allowed, Direct Materials and Direct Labor During the year, Vandy Company produced 318,000 components for industrial metal working machinery. Vandy's direct materials and direct labor standards per unit are as follows: Direct materials (8.55 lbs. $5.00) Direct labor (1.85 hr. @$15) Required: $42.75 27.75 1. Compute the standard pounds of direct materials allowed for the production of 318,000 units. pounds 2. Compute the standard direct labor hours allowed for the production of 318,000 units. hours