Atlas Furniture Company manufactures designer home furniture. Atlas uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows:

Direct labor: standard rate $$28\mathrm{.}00$ per hr$.$

$$ standard time per unit $5\mathrm{.}0$ hrs$.$

Direct materials $($oak$)$: standard price $$12\mathrm{.}00$ per bd$.$ ft$.$

$$ standard quantity $18$ bd$.$ ft$.$

Variable factory overhead: standard rate $$2\mathrm{.}00$ per direct labor hr$.$

Fixed factory overhead: standard rate $$3\mathrm{.}80$ per direct labor hr$.$

a$.$Determine the standard cost per dining room table.

b$.$Why would Atlas Furniture Company use a standard cost system?