Bullseye Company manufactures dartboards. Its standard cost information follows:

$\backslash$table$[[,$Standard Quantity,,$\backslash$table$[[$Standard$],[$Unit$],[$Cost$]]],[\backslash$table$[[$Direct materials $($cork board$)],[$Direct labor$]],2\mathrm{.}00$ square feet,$\backslash$table$[[$Standard Price $($Rate$)],[$$$2\mathrm{.}70$ per square feet$]],$Cost$],[\backslash$table$[[$Variable manufacturing overhead $($based on$],[$direct labor hours$)]],1$ hour,$$14\mathrm{.}00$ per hour,$14\mathrm{.}00],[\backslash$table$[[$Fixed manufacturing overhead