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

$\backslash$table$[[$Direct materials $($olastic$),$Standard Quantity,,Standard Unit$],[$Direct labor,$11$ square foot,$$1\mathrm{.}26$ per square foot,$\backslash$table$[[$Cost$],[$$$13\mathrm{.}86$