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 $17.00 per hr. 4 hrs standard time per unit Direct materials (oak) $12.50 per bd. ft. standard price standard quantity 17 bd. ft Variable factory overhead: standard rate $2.40 per direct labor hr. Fixed factory overhead: standard rate $1.20 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 Rosa management a cost control tool using the principle of Using this principle, cost deviations from standards can be investigated and corrected