Dresco, Incorporated is analyzing its most current results against the budget.

Here is the standard cost information:

$\backslash$table$[[,\backslash$table$[[$Standard Cost$],[$per Direct$],[$Material$/$Hour$]],\backslash$table$[[$Standard$],[$Quantity$/$Hours$],[$per Unit$]],\backslash$table$[[$Standard$],[$Cost per$],[$Unit$]]],[$Direct Materials,$$7\mathrm{.}50,2\mathrm{.}5,$$$18\mathrm{.}75$