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$[[,\backslash$table$[[$Standard Quantity or$],[$Hours$]],$Standard Price or Rate,Standard Cost$],[$Direct materials,$6\mathrm{.}00$ pounds,$$2\mathrm{.}30$ per pound,$$13\mathrm{.}80$