Lakeway Manufacturing Co. manufactures and sells household cleaning products. The company's research department has developed a new cleaner for which a standard cost must be determined. The new cleaner Is made by mixing 11 quarts of trlphate solution and 4 pounds of sobase granules and boiling the mixture for several minutes. After the solution has cooled. 2 ounces of methage are added. This 'recipe* produces 10 quarts of the dcaner. which is then packaged in 1-quart plastic dispenser bottles. Raw material costs are