Show Me How Product Cost 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 $20.00 per hr standard time per unit 2 hrs standard price standard quantity standard rate standard rate $10.00 per bd. ft. 20 bd. ft. $2.80 per direct labor hr. $1.20 per direct labor hr. Direct materials (oak): Variable factory overhead: Fixed factory overhead a. Determine the standard cost per dining room table. If required, round your answer to two decimal places. per table deviations from standards can be investigated and corrected