Sunland Corporation uses standard costs with its job order cost accounting system. In January, an order $($Job No$.12)$ for $2,000$ units of Product $B$ was received. The standard cost of one unit of Product $B$ is as follows.

$\backslash$table$[[$Direct materials,$3$ pounds at $$1\mathrm{.}40$ per pound,$$4\mathrm{.}20$