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

Line Item Description	Classification	Value
Direct labor:	standard rate	$30.00 per hr.
Direct labor:	standard time per unit	5.0 hrs.
Direct materials (oak):	standard price	$8.00 per bd. ft.
Direct materials (oak):	standard quantity	20 bd. ft.
Variable factory overhead:	standard rate	$0.75 per direct labor hr.
Fixed factory overhead:	standard rate	$1.15 per direct labor hr.

a. Determine the standard cost per dining room table. Round to two decimal places. fill in the blank 1 of 1$ per table