Rip Tide Company manufactures surfboards. Its standard cost information follows:

$\backslash$table$[[,$Standard Quantity,Standard Price $($Rate$),\backslash$table$[[$Standard$],[$Unit$],[$Cost$]]],[$Direct materials $($fiberglass$),18\mathrm{.}3$ square feet,$$5\mathrm{.}1$ per square feet,$$93\mathrm{.}33$