Metals Fabricators, Incorporated, makes metal folding chairs that require the following direct materials: Flat sheet steel Tubular steel Output specifications 2 sq ft 5 linear ft Waste allowance 25% 10% Purchase price S.15 per sq ft $.10 per linear ft Purchase discount 23 Delivery costs $.02 per sq ft $.01 per linear ft It takes 5 minutes (productive time) to make one chair. Estimated hourly wages $12.00 per DLH Fringe benefits 20% Burden (taxes) 10% Downtime (per 8-hour shift): Setup 5 minutes cleanup 5 minutes Breaks 30 minutes 40 minutes Required: Calculate the standard cost card line for both direct materials and for direct labor. Carry answers out to four decimal places. Show all computations. Present the SC card line in good form (10 SC card title needed)