Stillwater Designs rebuilds defective units of its S12L7 Kicker speaker model. During the year, Stillwater rebuilt 5,000 units. Materials and labor standards for performing the repairs are as follows:

Direct materials (1 recon kit @ $150.00) $150.00
Direct materials (1 cabinet @ $50) 50.00
Direct labor (6 hrs. @ $12) 72.00

Required:
1. Compute the standard hours allowed for a volume of 5,000 rebuilt units.
2. Compute the standard number of kits and cabinets allowed for a volume of 5,000 rebuilt units.