Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity$]],\backslash$table$[[$Standard Price$],[($Rate$)]],\backslash$table$[[$Standard$],[$Unit Cost$]]],[$Direct materials $($plastic$),9sqft.,$$$0\mathrm{.}92$ per sq$.$ ft$.,$$$8\mathrm{.}28$