OBJ. 2 EX 23-2 Standard product cost Sana Rosa Furniture Company manufactures designer home furniture. Sana Rosa uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows: how $18.00 per hr standard rate standard time per unit standard price standard quantity Direct labor 3.5 hrs. Direct materials (oak $15.00 per bd. ft. Variable factory overhead Fixed factory overhead: 26 bd. ft. $4.20 per direct labor hr. $1.80 per direct labor hr standard rate standard rate a. Determine the standard cost per dining room table. b Why would Sana Rosa Furniture Company use a standard cost system2