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$