Lance is in little league, learning to play baseball. unfortunately, he is standing too far away from the plate, and it is making his coach very upset. in order to make lance stop standing so far from the plate, the coach rings a loud bell every time little lance is more than six inches from the plate. the bell startles lance, and he doesn’t like it, so he moves closer to the plate. in this case, the sound of the bell serves as for lance’s behavior of standing too far from the plate.

Aquatic marine stores company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. aquatic uses standard costs to prepare its flexible budget. for the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: direct materials: 3 pounds per unit; $ 6 per pound direct labor: 4 hours per unit; $ 19 per hour during the first quarter, aquatic produced 5 comma 000 units of this product. actual direct materials and direct labor costs were $ 65 comma 000 and $ 330 comma 000, respectively. for the purpose of preparing the flexible budget, calculate the total standard direct materials cost at a production volume of 5 comma 000 units.