32. Czepiel Corporation is developing standards for its products. One product requires an input that is purchased for $48.00 per kilogram from the supplier. By paying cash, the company gets a discount of 9% off this purchase price. Shipping costs from the supplier's warehouse amount to $2.84 per kilogram. Receiving costs are $0.59 per kilogram. Required: Determine the standard price per kilogram of this input. 33. Pittmon Corporation is devloping direct labor standards. The basic direct labor wage rate is $13.90 per hour. Employment taxes are 10% of the basic wage rate. Fringe benefits are $4.28 per hour. A particular product requires 0.90 direct labor-hours per unit. The allowance for breaks and personal needs is 0.07 direct laborhours per unit. The allowance for cleanup, machine downtime, and rejects is 0.12 direct labor-hours per unit. Required: a. Determine the standard rate per direct labor-hour. Show your work! b. Determine the standard direct labor-hours per unit of product. Show your work! c. Determine the standard labor cost per unit of product to the nearest cent. Show your work