Computation of Inputs Allowed, Direct Materials and Dlrect Labor During the year, Vandy Company produced 267,000 components for industrial metal working machinery. Vandys direct materials and direct labor standards per unit are as follows: Required: 1. Compute the standard pounds of direct materials alowed for the production of 267,000 units. pounds 2. Compute the standard direct labor hours allowed for the production of 267,000 units, hours.