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

$\backslash$table$[[,$Standard Quantity,Stan,Ird Price $($Rate$),\backslash$table$[[$Standard Unit$],[$Cost$]]],[$Direct materials $($plastic$),10$ square foot,$$1\mathrm{.}13,$per square foot,$$11\mathrm{.}30$