A Company Is Setting Its Direct Materials and Direct Labor

Multiple Choice

A company is setting its direct materials and direct labor standards for its leading product.Direct material costs from the supplier are $7 per square foot,net of purchase discount.Freight-in amounts to $0.10 per square foot.Basic wages of the assembly line personnel are $19 per hour.Payroll taxes are approximately 25% of wages.How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.)

A) $4.75
B) $19.00
C) $23.75
D) $30.75