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: Direct labor: standard rate $18.00 per hr. standard time per unit 3.5 hrs. Direct materials (oak): standard price $15.00 per bd. ft. standard quantity 26 bd. ft. Variable factory overhead: standard rate $4.20 per direct labor hr. Fixed factory overhead: standard rate $1.80 per direct labor hr. a. Determine the standard cost per dining room table. If required, round your answer to two decimal places. 438 X per table b. A standard cost system provides Sana Rosa Furniture management a cost control tool using the principle of management by exception Using this principle, major cost deviations