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 unnished dining room table are as follows: Direct labor: standard rate $25.00 per hr. standard time per unit 2.00 hrs. Direct materials (oak): standard price $12.00 per bd. ft. standard quantity 20 bd. . Variable factory overhead: standard rate $3.20 per direct labor hr. Fixed factory overhead: standard rate $0.30 per direct labor hr