Downy, a manufacturer of household products, sells its products to wholesalers and retailers in Jamaica. Unstoppables is one of its products. The product is produced and packed into plastic bottles and sold to customers. Downy uses a traditional standard costing system to control costs and has established the following materials, labour and overhead standards to produce one bottle of Unstoppables: Direct materials 1.5 pounds @ $12 per pound Direct labour: 0.6 hours $24 per hour Variable overhead 0.6 hours