Dixon & Company manufactures Part A and uses standard costs to prepare its flexible For the first quarter of the year, direct materials and direct labor standards for Part A were as follows:

Direct materials: $4$ pounds per unit; $$6$ per pound

Direct labor: $5$ hours per unit; $$19$ per hour

During the first quarter. Dixon produced $4,200$ units of this product. Actual direct materials and direct labor costs were $$69,000$ and $$290,000,$ respectively.

For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of $4,200$ units.

$$399,000$

$$79,800$

$$21,000$

$$478,800$