Computation of Inputs Allowed, Direct Materials and Direct Labor During the year, Vandy Company produced 319,000 components for industrial metal working machinery. Vandy's direct materials and direct labor standards per unit are as follows: Required: 1. Compute the standard pounds of direct materials allowed for the production of 319,000 units. pounds 2. Compute the standard direct labor hours allowed for the production of 319,000 units. hours