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Wichita Inc. is the leading supplier of desks in all of Sedgwick County. They have provided the following information. 2018 Standards/Master Budget Information: Direct Material:

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Wichita Inc. is the leading supplier of desks in all of Sedgwick County. They have provided the following information. 2018 Standards/Master Budget Information: Direct Material: wood standard cost: $4.25 per linear foot Forecasted 2018 Production: 3,350 desks 2018 Actual Information: 11,400 linear feet of wood costing $5.00 per linear foot was used in producing 2,680 desks 12,000 linear feet of wood were purchased @ $5.00 per linear foot 2018 Variances: DM-Price Variance = $8,550U DM-Total Variance = $17,050U The standard quantity of wood allowed per desk is. linear feet? (round to nearest cent) 3.73

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