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

$\backslash$table$[[,$Standard Ouantity,Standard Price $($Rate$),$Standard Unit$],[\backslash$table$[[$Direct materials $($plastic$)],[$Direct labor$]],\backslash$table$[[10$ square foot$],[0\mathrm{.}3$

hour$]],$$$1\mathrm{.}13$ per square foot,$$11\mathrm{.}30$