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A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $9 per square foot, net of purchase discount. Freight-in amounts to $0.30 per square foot. Basic wages of the assembly line personnel are $19 per hour. Payroll taxes are approximately 23% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.)
A) $23.37
B) $32.37
C) $19.00
D) $4.37
Textbook 
Horngren's Financial & Managerial Accounting, The Financial Chapters

Horngren's Financial & Managerial Accounting, The Financial Chapters


Edition: 5th
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