Sharp Company manufactures a product for which the following standards have been set:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours$]],\backslash$table$[[$Standard Price or$],[$Rate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,$3$ feet,$$5$ per foot,$$15$