A company's main material is fiber board sold by the square foot. The current cost of fiber board is $4.00 per square foot. Delivery costs are $0.25 per board foot, wages per hour are $25.00, payroll costs are $3.60 per hour, and benefits are $5.00 per hour. How much is the direct materials cost standard per square foot? a. $9.25 per sq. ft. b. $7.85 per sq. ft. c. $4.25 per sq. ft. d. $4.00 per sq. ft