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

$\backslash$table$[[,$Standard Quantity or$,,],[$Direct materials,Hours,Standard Price or Rate,Standard Cost$],[$Direct labor,$6\mathrm{.}50$ pounds,$$1\mathrm{.}90$ per pound,$$12\mathrm{.}35$