Oakwood Creations Company makes decorative candie pedestals. An industrial engineer consultant developed ideal time standards for one unit of the Berkley model pedestal. The standards follow, along with the cost accountant's determination of current labor pay rates: Worktype1Worktype2Worktype39.19hour8$12.49perhour0.33hour$10.85perhour0.64hour8$19.53perhour Required: a. Using the preceding data, calculate the direct labor cost for a Berkley model pedestal. b. Would it be appropriate to use the cost calculated in part a as a stanclard cost for evaluating direct labor performance and valuing inventory