Barley Hopp, Incorporated, manufactures custom$-$ordered commemorative beer stelns. Its standard cost information follow:$5$:

$\backslash$table$[[,$Standard Quantity,Standard Pr$$ce $($Rate$),\backslash$table$[[$Standard$],[$Unit$],[$cost$]]],[$Direct materials $($clay$),1\mathrm{.}5$ pounds,$$1\mathrm{.}60$ per pound,$$2\mathrm{.}40$