a$.$ A standard cost card for Zets $($one of the company's many products$)$ is given below:

$\backslash$table$[[,\backslash$table$[[$Standard Quantity or$],[$Hours$]],$Standard Price or Rate,$\backslash$table$[[$Standard$],[$Cost$]]],[\backslash$table$[[$Direct materials$],[$Direct labor$]],\backslash$table$[[18$ feet$],[2\mathrm{.}5$ hours$]],\backslash$table$[[$$$3\mathrm{.}00$ per foot$],[$$$16\mathrm{.}00$ per hour$]],\backslash$table$[[$$$54\mathrm{.}00$