Stillwater Designs rebuilds defective units of its S12L7 Kicker speaker model. During the year, Stillwater rebuilt 7,000 units. Materials and labor standards for performing the repairs are as follows:

Line Item Description	Cost
Direct materials (1 recon kit @ $130)	$130
Direct materials (1 cabinet @ $80)	80
Direct labor (4 hrs. @ $14)	56

Required:

1. Compute the standard hours allowed for a volume of 7,000 rebuilt units. fill in the blank 1 of 1 hours

2. 2. Compute the standard number of kits and cabinets allowed for a volume of 7,000 rebuilt units.

Line Item Description	Answer
Standard number of kits	fill in the blank 2 kits
Standard number of cabinets	fill in the blank 3 cabinets

3. Suppose that during the first month of the year, 3,150 standard hours were allowed for the units rebuilt. How many units were rebuilt during the first month? Round your answer to the nearest whole unit. fill in the blank 1 of 1 units