Nicole Cutting manutactures embroidered jacket thus reported the following standards for tirect male and director for the year Standard OM quantity per unit square feet Standard cost per sq.foot $3.0/ Standard DL quantity per unit 2 hours per unit Standard DL cost per hour 395 Actual production was 14000 jackets with 33,000 are foetused at an achial cost of $3.90 Total de labor hours incurred were 25.720 at a total cost of $249,484 Compute the direct man Quantity and DA 331,000 132. TOU BC 51.907 OD 30,700