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$]],\backslash$table$[[$Standard Price$],[$or Rate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Direct mater,s $6\mathrm{.}80$ pounds,$$33\mathrm{.}00$ per,$$20\mathrm{.}4$