Previous question Dixon & Company manufactures Part A and uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standar Direct materials: 8 pounds per unit $2 per pound Direct labor. 9 hours per unit $19 per hour During the first quarter, Dixon produced 4,300 units of this product. Actual direct materials and direct labor costs were $64,000 and $220,000, respectively For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4,300 units COA. $81,700 OB. $163,400 OC. $38,700 OD. $735,300