Dixon & Company manufactures Part B and uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for Part B were as follows: Direct materials: 9 pounds per unit; $8 per pound Direct labor: 6 hours per unit; $23 per hour During the first quarter, Dixon produced 1,000 units of this product. Actual direct materials and direct labor costs were $89,000 and $280,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 1,000 units. OA. $23,000 OB. $184,000 OC. $138,000 OD. $6,000