Standard 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 $23.00 per hr standard time per unit 3.5 hrs. Direct materials (oak): standard price $11.50 per bd. ft. standard quantity 19 bd. it. Variable factory overhead: standard rate $3.20 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 decirkal places. per table b. A standard cost system provides Sana Rosa management a cost control tool using the principle of principle, cost deviations from standards can be investigated and corrected Using this