Helena owns a fruit smoothie shop at the local mall. Each smoothie requires $\frac{1}{2}$ pound of mixed berries, which are expected to cost $$6$ per pound during the summer months. Shop employees are paid $$6$ per hour. Variable overhead consists of utilities and supplies. The variable overhead rate is $$0\mathrm{.}07$ per minute of DL time. Each smoothie should require $6$ minutes $(0\mathrm{.}10$ hours$)$ of DL time.

What is the standard cost of direct materials for each smoothie?

What is the standard cost of direct labor for each smoothie?

What is the standard cost of variable overhead for each smoothie?

Compute the standard cost of each of the following inputs per smoothie: $(1)$ direct materials, $(2)$ direct labor, $(3)$ variable overhead.

Begin by selecting the formula to calculate the standard cost of input, then enter the amounts and calculate the standard cost for each input. $($Round your answers to the nearest cent.$)$

Direct materials

Direct labor

$\backslash$table$[[$Standard quanti$$X$($SQ$),x,$Standard price $($SP$),=,$Standard cost of input$],[0\mathrm{.}50$ pound,$$ :$,6\mathrm{.}00$ per pound,$=,3\mathrm{.}00],[$hour$,x,$per hour,$=,]]$