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,$6\mathrm{.}50$ pounds,$$1\mathrm{.}90$ per pound,$$12\mathrm{.}35$