Mary Company uses both standards and budgets. For the year, estimated production of Product $x$ is $536,000$ units. Total estimated cost for materials and labor are $$1,072,000$ and $$1,447,200$ respectively.

Compute the estimates for $($a$)$ a standard cost and $($b$)$ a budgeted cost. $($Round standard costs to $2$ decimal places, eg$.1\mathrm{.}25.)$

$\backslash$table$[[,,$Materials,Labor$],[($a$),$Standard cost,$$,$$