Computation of Inputs Allowed, Direct Materials and Direct Labor During the year, Vandy Company produced 272,000 components for industral metal working machinery, Vandy's direct materials and direct iabor standards per unit are as follows: 1. Compute the standard pounds of direct materials allowed for the production of 272,000 units. pounds 2. Compute the standard direct labor hours allowed for the production of 272,000 units. hours