Sebago's coffee shop at the Farmer's Market makes fruit salads as a refreshing and healthy snack for its customers. Each fruit salad requires one half

kilogram of fruit, which costs $ $8\mathrm{.}50/$kg$.$ The owner pays his staff $ $22/$hr$.$ Each salad requires $6$ minutes of variable overhead time at a cost of $ $0\mathrm{.}72$ per salad. Calculate the standard cost for direct materials, direct labour, and variable overhead for the fruit salad operation.

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Part $1$

First, find the standard cost for the direct materials of the fruit salad operation. Select the labels and then enter the amounts. $($Round quantities to two decimal places. Round costs to the nearest cent.$)$

x

$=$

Direct materials standard cost

x

$=$

Part $2$

Now, find the standard cost for the direct labour of the fruit salad operation. Select the labels and then enter the amounts. $($Round quantities to two decimal places. Round costs to the nearest cent.$)$

x

$($

$)$

$=$

Direct labour standard cost

x

$($

$/$

$)$

$=$