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 standards for Part A were as follows: Direct materials: 7 pounds per unit; $9 per pound Direct labor: 5 hours per unit; $19 per hour During the first quarter, Dixon produced 4,400 units of this product. Actual direct materials and direct labor costs were $62,000 and $200,000, respectively. For the purpose of preparing the flexible budget, calculate the total standard direct labor cost at a production volume of 4,400 units.