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: $5$ pounds per unit; $$4$ per pound

Direct labor: $3$ hours per unit; $$18$ per hour

During the first quarter, Dixon produced $4,000$ units of this product. Actual direct materials and direct labor costs were $$61,000$ and $$260,000,$ respectively.

For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of $4,000$ units.

$$80,000$

$$20,000$

$$16,000$

$$288,000$