Flight Company manufactures model helicopters. During the month, it manufactured 30,000 helicopters. Each one used an average of 6 direct labor hours and an average of 3 sheets of metal. It normally manufactures 12,000 helicopters. Materials and labor standards for making the airplanes are as follows: Direct Materials (1.5 sheets of metal @ $13.00) $19.50 Direct Materials (other accessories @ $11.5) 11.50 Direct Labor (4 hours @ $7.00) 28.00 Compute the standard hours allowed for a volume of 30,000 helicopters. 72,000 hours 120,000 hours 100,000 hours O 180,000 hours