Standard Product Cost Sorrento Fumiture Company manufactures unfinished oak furniture, Sorrento uses a standard cost system. The direct labor, direct materials, and factory overhead standards for a unfinished dining room table are as follows: Direct labor Standard rate $21 per hr. Standard time per unit 2 hrs. Direct materials (ok) Standard price $9.25 per hd, it Standard quantity 20 bd. It Variable factory overhead: Standard rate $3.80 per direct labor hr. Fixed factory overhead: Standard rate 54.25 per direct labore Determine the standard cost per dining room table. Round your answer to the nearest cent. Total cost per unit