Tharaldson Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours$]],$Standard Price or Rate,$\backslash$table$[[$Standard Cost$],[$Per Unit$]]],[$Direct materials,$5\mathrm{.}8$ ounces,$$3\mathrm{.}00$ per ounce,$$17\mathrm{.}40$