Shibumi produces sunshades for the beach. The shades are made from a simple parachute canopy that flows in the wind and aluminum stakes that anchor the shade to the sand.

Assume the following information:

Standard Direct Materials Costs Shibumi Standard Costs

Parachute nylon

Aluminum poles

Cord

Canvas $($for carrying case$)$

$6$ square yards

$$4\mathrm{.}00$ per yard

$$1\mathrm{.}00$ per pole

$$0\mathrm{.}10$ per yard

$4$

$3$ yards

$$2\mathrm{.}50$ per yard

Standard Direct Labor Costs

$1\mathrm{.}5$ yards

$$12$ per hour

Manufacturing wages

$0\mathrm{.}5$ hour

Standard Variable Manufacturing Costs

Variable costs

$$0\mathrm{.}75$ per shade

Note: Round your answers to $2$ decimal places.

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