Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor,...

Comprehensive and Detailed Explanation:

Let’s examine the correct formula to calculate standard cost for each component:

Standard Cost for Direct Materials = Standard Quantity × Standard Price

Standard Cost for Direct Labor = Standard Hours × Standard Rate

Standard Cost for Overhead = Standard Hours × Standard Rate

Reviewing the table:

Row 3 uses:Direct Materials → Standard Quantity × Standard PriceDirect Labor → Standard Hours × Standard RateOverhead → Standard Hours × Standard Rate

This matches the standard costing formulas.

Answer: C