Tharaldson Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$]],,$Standard Cost$],[,$Hours,Standard Price or Rate,$\backslash$table$[[$Per Ut$],[$Direct materials$]]],[$Direct labor,$6\mathrm{.}5$ ounces,$$2\mathrm{.}00$ per ounce,$$13\mathrm{.}00$