Bramble Labs, Inc provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the compamy's customers are governmental agencies, prices are strictly regulated. Therefore, Bramble Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test.

$\backslash$table$[[$Direct materials $(2$ test tubes @ $$170$ per tube$),$$$3\mathrm{.}40$