Dixon & Company manufactures Part A and uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for Part A were as follows: Direct materials: 2 pounds per unit; $ 6 per pound Direct labor: 4 hours per unit; $ 10 per hour During the first quarter, Dixon produced 4 comma 400 units of this product. Actual direct materials and direct labor costs were $ 68 comma 000 and $ 230 comma 000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4 comma 400 units. Question content area bottom Part 1 A.$ 264 comma 000 $ 264 comma 000 B.$ 17 comma 600 $ 17 comma 600 C.$ 176 comma 000 $ 176 comma 000 D.$ 44 comma 000 $ 44 comma 000