Standard Product Cost 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 unfinished dining room table are as follows: Direct labor: $25.00 per hr. 4.00 hrs. $12.00 per bd. ft. 15 bd. ft. $3.20 per direct labor hr. $1.20 per direct labor hr. standard rate standard time per unit standard price standard quantity standard rate standard rate 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 dining room table b. A standard cost system provides Rosa Furniture management a cost control tool using the principle of this principle, Using cost deviations from standards can be investigated and corrected. TaL stafidalu overhead: factory termine the standard cost per dining room tab per dining room table standard cost system provides Rosa Furniture n rinciple, cost deviations f major minor