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: $6$ pounds per unit; $$9$ per pound

Direct labor: $3$ hours per unit; $$20$ per hour

During the first quarter, Dixon produced $1,500$ units of this product. Actual direct materials and direct labor costs were $$82,000$ and $$220,000,$ respectively.

For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of $1,500$ units.

A$.$ $$81,000$

B$.$ $$90,000$

C$.$ $$4,500$

D$.$ $$9,000$