The direct materials and direct labour standards for one bottle of Clean$-$All spray cleaner are given below:

$$Standard Quantity

or HoursStandard Price

or RateStandard

CostDirect materials$6\mathrm{.}0$millilitres$$0\mathrm{.}20$per millilitre$$1\mathrm{.}20$Direct labour$0\mathrm{.}2$hours$$15\mathrm{.}00$per hour$$3\mathrm{.}00$

During the most recent month, the following activity was recorded:

$20,000$ millilitres of material was purchased at a cost of $$0\mathrm{.}25$ per millilitre.

All of the material was used to produce $3,000$ bottles of Clean$-$All.

$625$ hours of direct labour time was recorded at a total labour cost of $$10,000.$