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: $2$ pounds per unit; $$11$ per pound

Direct labor: $4$ hours per unit; $$17$ per hour

During the first quarter. Dixon produced $1,000$ units of this product. Actual direct materials and direct labor costs were $$86,000$ and $$250,000,$ respectively.

For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of $1,000$ units

$$4,000$

$$2,000$

$$22,000$

$$68,000$