Erie Company manufactures a mobile fitness device called the Jogging Mate. The company's labor standards for one Jogging Mate are as follows:

$\backslash$table$[[\backslash$table$[[$Standard$],[$Hours$]],\backslash$table$[[$Standard Rate$],[$per Hour$]],\backslash$table$[[$Standard$],[$Cost$]]],[27$ minutes,$$5\mathrm{.}80,$$$2\mathrm{.}61$