$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours$]],$Standard Price or Rate,$\backslash$table$[[$Standard Cost$],[$Per Unit$]]],[$Direct materials,$5\mathrm{.}4$ ounces,$$3\mathrm{.}00$ per ounce,$$16\mathrm{.}20$