$\backslash$table$[[,$Coke,Sprite$],[$STANDARDS$,,8],[$Direct Materials,$\backslash$table$[[3$ ounces at $$15$ per ounce$],[$per unit$]],\backslash$table$[[4$ ounces at $$16\mathrm{.}50$ per$],[$ounce$]]],[$Direct Labor,$5$ hours at $$60$ per hour,$6$ hours at $$75$ per hour$],[\backslash$table$[[$Variable Overhead $($per$],[$direct labor hour$)]],$$$48,$$$52\mathrm{.}50$