Huron Company produces a cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

$\backslash$table$[[,$Standard Quantity,,$],[$Direct materials,or Hours,Standard Price or Rate,Standard$],[$Direct labor,$7\mathrm{.}10$ pounds,$$1\mathrm{.}80$ per pound,$$12\mathrm{.}78$