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,$7\mathrm{.}80$ pounds,$$2\mathrm{.}50$ per pound,$$19\mathrm{.}50$