Seneca Hardwoods produces handcrafted jewelry boxes. A standard-size box requires 11 board feet of hardwood in the finished product. In addition, 5.0 board feet of scrap lumber is normally left from the production of one box. Hardwood costs $14.00 per board foot, plus $11.50 in transportation charges per board foot. Required: Compute the standard direct-material cost of a jewelry box.