YuinYum Corporation inakes brownies and fudge. YumYum Corporation gathered the following information for the current year regarding its use of sugar $($sugar is a direct material for brownie and powdered sugar is a direct material for fudge$)$:

$\backslash$table$[[,\backslash$table$[[$Sugar$],[($Direct Materials$)],[$Brownies$]],\backslash$table$[[$Powered Sugar$],[($Direct Materlals$)],[$Fudge$]]],[$Standard quantity of sugar per batch,$3$ kg$,4$ kg$],[$Standard price per kilogram of sugar,$$\frac{2\mathrm{.}00}{k}g,?$