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,,Standard$],[$or Hours,Standard Price or Rate,Cost,$],[$Direct materials,$7\mathrm{.}90$ pounds,$$2\mathrm{.}10$ per pound,$$16\mathrm{.}59$