standards for an unfinished dining room table are as follows: Direct labor:

Standard rate $22.00 per hr.

Standard time per unit 4.0 hrs.

Direct materials (oak): Standard price $8.50 per bd. ft

. Standard quantity 20 bd. ft.

Variable factory overhead: Standard rate $2.80 per direct labor hr.

Fixed factory overhead: Standard rate $0.80 per direct labor hr.

Determine the standard cost per dining room table. Round your answer to the nearest cent. Total cost per unit: $fill in the blank 1