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