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Dixon & Company manufactures Part A and uses standard costs to prepare its flexible For the first quarter of the year, direct materials and direct

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; $2 per pound
Direct labor: 5 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 $66,000 and $220,000, respectively.
For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of 4,300 units.
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