Genie in a Bottle Company $($GBC$)$ manufactures plastic two$-$liter bottles for the beverage industry. The cost standards per $100$ two$-$liter bottles are as follows:

$\backslash$table$[[,\backslash$table$[[$Standard Cost$],[$per $100$ Two$-$Liter$],[$Cottles$]]],[$Direct labor,$$1\mathrm{.}14$