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: 3 pounds per unit; $7 per pound Direct labor: 2 hours per unit; $20 per hour During the first quarter, Dixon produced 4,900 units of this product. Actual direct materials and direct labor costs were $68,000 and $270,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4,900 units. A. $98,000 B. $9,800 C. $196,000 D. $686,000