# Standard Product Cost Atlas Furniture Company manufactures designer home furniture. Atlas uses a standard cost system....

###### Question:

Standard Product Cost

Atlas Furniture Company manufactures designer home furniture. Atlas 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 $28.00 per hr. standard time per unit 5.0 hrs. Direct materials (oak): standard price$12.00 per bd. ft. standard quantity 18 bd. ft. Variable factory overhead: standard rate $2.00 per direct labor hr. Fixed factory overhead: standard rate$3.80 per direct labor hr.

a. Determine the standard cost per dining room table.
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