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,$\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,$7\mathrm{.}30$ pounds,$$2\mathrm{.}80$ per pound,$$20\mathrm{.}44$