C&C Furniture Company manufactures unfinished oak furniture. C&C Furniture Company 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 $12.00 per hour Standard time per unit 4 hours Direct Materials Standard price $14.50 per bd.ft. Standard quantity 18 bd. t. Variable factory Overhead: Standard rate $2.40 per direct labor hour Fixed Factory Overhead Standard rate 51.10 per crect labor our De totstandardicaster dirba ng Determine the total standard cost per dining room table $261.00 $323.00 $309.00 o $348.00 o Be hp