Lakeway Manufacturing Company 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 7 quarts of triphate solution and 5 pounds of sobase granules and boiling the mixture for several minutes. After the solution has cooled, 1 ounces of methage are added. This "recipe" produces 12 quarts of the cleaner, which is then packaged in 1-quart plastic dispenser bottles. Raw material costs are as follows:

Triphate solution	$ 0.29	per quart
Sobase granules	0.73	per pound
Methage	1.04	per ounce
Bottle	0.14	each