Sorrento Furniture Company manufactures unfinished oak furniture. Sorrento uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows:

Determine the standard cost per dining roomtable.

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$21 per hr. 2 hr Direct labor: Standard rate Standard time per unit Standard price Standard quantity Standard rate Standard rate s. Direct materials (oak): $925 per bd.ft. Variable factory overhead: Fixed factory overhead: 20 bd. ft. $3.80 per direct labor hr. $4.25 per direct labor hr.