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 $18.00 per hr standard time per unit 2 hrs. Direct materials (oak): standard price $11.00 per bd. ft. standard quantity 17 bd. ft. Variable factory overhead: standard rate $2.40 per direct labor hr Fixed factory overhead: standard rate $0.80 per direct labor hr. a. Determine the standard cost per dining room table. If required, round your answer to two decimal places. per table Using this b. A standard cast system provides Sana Rosa management a cost control tool using the principle of principle, cost deviations from standards can be investigated and corrected