Oak ValleyCompany, a custom cabinet manufacturingcompany, is setting standard costs for one of its products. The main material is cedarwood, sold by the square foot. The current cost of cedar wood is

$9.00 per square foot from the supplier. Delivery costs are

$0.10 per square foot.Carpenters' wages are

$20.00 per hour. Payroll costs are

$4.00 perhour, and benefits are

$6.00 per hour. How much is the direct materials standard cost per squarefoot?