C&C Furniture Company manufactures unfinished oak furniture. C&C Furniture Company 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 $16.00 per hour Standard time per unit 3 hours Direct Materials Standard price $12.50 per bd.ft. Standard quantity 17 bd. ft. Variable factory Overhead: Standard rate $2.40 per direct labor hour Fixed Factory Overhead Standard rate $1.10 per direct labor hour. Determine the total standard cost per dining room table a) $212.50 b) $260.50 c) $271.00 d) $247.60