Sana Rosa Company manufactures unfinished 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: Direct labor: standard rate $26.00 per ha standard time per unit 3.5 hrs Direct materials (oak): standard price $9.50 per bd fe standard quantity 18 bd. ft. Variable factory overhead: standard rate $2.40 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. per table b. A standard cost system provides Sana Ross management a cost control tool using the principle of principle cost deviations from standards can be investigated and corrected Using this