Waterway Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Waterway, based on performing $2,100$ core tests per month.

$\backslash$table$[[,$Standard Price,$\backslash$table$[[$Standard$],[$Quantity$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,$$0\mathrm{.}50$ per pound,$4$ pounds,$$2\mathrm{.}00$