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

$\backslash$table$[[,$Standard Quantity,Standard Price $($Rate$),\backslash$table$[[$Standard Unit$],[$Cost$]]],[\backslash$table$[[$Direct materials $($plastic$)],[$Direct labor$]],12$ square foot,$$1\mathrm{.}10$ per square foot,$$13\mathrm{.}20$