Gerber Clothing Inc. has designed a rain suit for outdoor enthusiasts that is about to be introduced on the market. A standard cost card has been prepared for the new suit, as follows:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$]],$Standard price,Standard$],[,$hours,or Rate,Cost$],[$Direct materials,$2\mathrm{.}1$ metres,$$10$ per metre,$$21\mathrm{.}00$