The Following Direct Labor Information Pertains to the Manufacture of Product

Multiple Choice

The following direct labor information pertains to the manufacture of product Scour:
$$\begin{array} { l c } \text { Time required to make one unit } & \text { 2direct labor hours } \\\text { Number of direct workers } & 50 \\\text { Number of productive hours per week, per worker } & 40 \\\text { Weekly wages per worker } & \$ 500 \\\text { Workers' benefits treated as direct labor costs } & 20 \% \text { of wages }\end{array}$$
What is the standard direct labor cost per unit of product Scour? (CPA adapted)

A) $30.
B) $24.
C) $15.
D) $12.