Dixon & Company manufactures Part Band 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; $$12$ per pound

Direct labor: $9$ hours per unit; $$20$ per hour

During the first quarter, Dixon produced $1,100$ units of this product. Actual direct materials and direct labor costs were $$83,000$ and

$$270,000,$ respectively.

For the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of $1,100$ units.

$$198,000$

$$6,600$

$$79,200$

$$9,900$