Angela Company uses both standards and budgets. For the year, estimated production of Product $x$ is $507,000$ units.

Total estimated cost for materials and labor are $$1,419,600$ and $$1,774,500$ respectively.

Compute the estimates for $($a$)$ a standard cost and $($b$)$ a budgeted cost. $($Round standard costs to $2$ decimal

places, e$.$g$.1\mathrm{.}25.)$