Concord Company uses a standard cost accounting system. In 2025, the company produced 27,600 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 50,200 direct labor hours. During the year. 131,700 pounds of raw materials were purchased at $0.91 per pound. All materials purchased were used during the year. What were the standard hours allowed for the units produced? Standard hours allowed hours