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

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