Sana Rosa Company manufactures unfinished home furniture. Sana Rosa uses astandard costsystem. The direct labor, direct materials, and factory overheadstandardsfor an unfinished dining room table are as follows:

Direct labor: standard rate $17.00 per hr.

standard time per unit 2.5 hrs.

Direct materials (oak): standard price $10.50 per bd. ft.

standard quantity 15 bd. ft.

Variable factory overhead: standard rate $2.80 per direct labor hr.

Fixed factory overhead: standard rate $0.80 per direct labor hr.

a.Determine the standard cost per dining room table. If required, round your answer to two decimal places.