A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $5 per square foot, net of purchase discount. Freight-in amounts to $0.30 per square foot. Basic wages of the assembly line personnel are $13 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. $13.00 B. $3.25 C. $21.25 D. $16.25