.21: Sam Montana manufactures bookcases for sale to colleges and universities for use in dorm rooms. Sam's untant, Julie W. is developing a standard cost for each bookcase. Employees perform the following activities in ducing each bookcase: Direct Labor Hours Activi utting boards 1.30 ailing boards 1.05 Applying stan Rest time 1.20 0.25 mployees who assemble the bookcases are paid $12.30 per hour. Fringe benefits are s1.20 per hour and taxes are .80 per hour for all employees. What is the standard direct labor cost for each bookcase? A $54.34 B $50.77