Exercise 11-27 Standard Hours Allowed; Flexible Budgeting; Multiple Products (LO 11-1, 11-2) Evening Star, Inc. produces binoculars of two quality levels: field and professional. The field model requires six direct-labor hours, while the professional binoculars require eight hours. The firm uses direct-labor hours for flexible budgeting. Required: How many standard hours are allowed in May, when 400 field models and 500 professional binoculars are manufactured