(10 points) Metals Fabricators, Incorporated, makes metal folding chairs. The budget data for 2022 are as follows: It takes 5 minutes (productive time) to make one chair, and the forecast is that it will require the following direct materials: Estimated hourly wages: $21.00 per DLH. Fringe benefits and burden: 20% equired: Prepare the full standard cost card for direct materials and direct labor. Carry answers out to four decimal places. All numbers must be properly labeled