Oak valley company, a custom cabinet manufacturing company, is setting standard costs for one of its products. the main material is cedar wood, sold by the square foot. the current cost of cedar wood is $ 7.00per square foot from the supplier. delivery costs are $ 0.40per square foot. carpenters' wages are $ 30.00per hour. payroll costs are $ 4.00per hour, and benefits are $ 5.00per hour. how much is the direct materials standard cost per square foot