$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Forecasted sales $($tables$),2,700,3,000,2,800,1,900]]$

The standard cost card for a table is as follows:

$\backslash$table$[[,$Standard Quantity,Standard Price,Total Standard Cost,$],[$American cherry wood,$20$ board feet,$$\frac{4}{?}$ board foot,$$80,],[$American cherry turning square $($legs$),4$ squares,$$,\frac{8}{?}$ square,$32],[$Direct labor,$8DLH,$$$,\frac{15}{D}LH,120],[$Variable overhead,$8DLH,$$$,\frac{45}{D}LH,360],[$Fixed overhead,$8DLH,$$$,\frac{12}{D}LH,{96}_{?}$