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: 6 pounds per unit; $2 per pound Direct labor. 9 hours per unit; $17 per hour During the first quarter, Dixon produced 4,300 units of this product. Actual direct materials and direct labor costs were $69,000 and $260,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4,300 units. A. $146,200 B. $657,900 C. $73,100 D. $38,700 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: 6 pounds per unit; $2 per pound Direct labor. 9 hours per unit; $17 per hour During the first quarter, Dixon produced 4,300 units of this product. Actual direct materials and direct labor costs were $69,000 and $260,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4,300 units. A. $146,200 B. $657,900 C. $73,100 D. $38,700