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Standard Product Cost Sana Rosa Furniture Company manufactures designer home furniture. Sana Rosa uses a standard cost system. The d standards for an unfinished dining room table are as follows: Direct labor: standard rate standard time per unit standard price standard quantity standard rate standard rate $25.00 per hr. 2.50 hrs. $10.50 per bd. ft. 15 bd. ft $2.40 per direct labor hr. $0.80 per direct labor hr. Direct materials (oak): Variable factory overhead: Fixed factory overhead: a. Determine the standard cost per dining room table. If required, round your answer to two decimal places per dining room table b. A standard cost system provides Rosa Furniture management a cost control tool using the principle of cost deviations from standards can be investigated and corrected