Seaworthy Designs manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Seaworthy uses standard costs to prepare its flexible budget. For the first quarter of theyear, direct materials and direct labor standards for one of their popular products were asfollows:

Directmaterials: 4

4 pounds perunit; $ 4

$4 per pound

Directlabor: 4

4 hours perunit; $ 17

$17 per hour

During the firstquarter, Seaworthy produced 5 comma 000

5,000 units of this product. Actual direct materials and direct labor costs were $ 68 comma 000

$68,000 and $ 327 comma 000

$327,000, respectively.

For the purpose of preparing the flexiblebudget, what is the total standard direct labor cost at a production volume of 5 comma 000

5,000 units?