Standard Cost Sheet-All Cost Elements. Wellington Office Furniture is a wellknown supplier of quality office furniture. It is currently setting up a standard cost system to cover all of its products. One product is the Home Office Workstation for those who operate a business in their homes. The production process for this workstation involves four departments: Cutting, Assembly, Staining, and Finishing. Materials, labor, and overhead costs are accumulated by department.

Raw materials include lumber, stain, drawer handles and fixtures, screws, dowels, and glue. Each workstation requires 64 feet of lumber at \(\$ 1.60\) per foot. Drawer handles and other drawer fixtures are \(\$ 16.80\) per workstation. Stain required is 0.8 gallons at \(\$ 16.70\) per gallon. Screws, dowels, and glue are included in the overhead costs of the Assembly Department. Lumber enters the process in the Cutting Department; drawer handles and other drawer fixtures in the Assembly Department; and stain in the Staining Department.

Direct labor occurs in Cutting, Assembly, and Finishing. Cutting requires 30 minutes per workstation with labor costs of \(\$ 9.50\) per hour. Assembly requires two hours per workstation with labor costs of \(\$ 11.60\) per hour. Finishing requires 20 minutes with labor costs of \(\$ 7.80\) per hour. Staining is an automated department and has no direct labor Factory overhead is applied to workstations by department on the basis of direct labor hours in the three departments with direct labor. Cutting is \(\$ 10\) per hour; Assembly is \(\$ 9.50\) per hour; and Finishing is \(\$ 9\) per hour. The Staining Department overhead is applied on the basis of machine time, and the rate is \(\$ 18\) per machine hour. Each workstation requires one-fourth of an hour of machine time.

\section*{Required:}
Prepare a standard cost sheet that shows all of the elements of cost for a completed workstation. For convenience, identify the cost elements by department.