P$25-5$A Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test.

$\backslash$table$[[$Direct materials $(2$ test tubes @ $$1\mathrm{.}46$ per tube$),$$$2\mathrm{.}92$