Standard Quantity or Hours Standard Price or Rate Standard Cost Alpha6: Direct materials-X442 1.80 kilos $ 3.50 per kilo $ 6.30 Direct materials-Y661 2.00 liters $ 1.40 per liter 2.80 Direct labor-Sintering 0.20 hours $19.80 per hour 3.96 Direct labor-Finishing 0.80 hours $ 19.20 per hour 15.36 Total EA $ 28.42 Zeta7: Direct materials-X442 3.00 kilos $ 3.50 per kilo $ 10.50 Direct materials-Y661 4.50 liters $ 1.40 per liter 6.30 Direct labor-Sintering 0.35 hours $19.80 per hour 6.93 Direct labor-Finishing 0.90 hours $19.20 per hour 17.28 Total $ 41.01