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$)],[$Direct materials $($plastic$),13$ square foot,$$1\mathrm{.}55$ per square foot$],[$Direct labor,$0\mathrm{.}3$ hour,$$20\mathrm{.}15$