A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $7 per square foot, net of purchase discount. Freight - in amounts to $0.20 per square foot. Basic wages of the assembly line personnel are $11 per hour. Payroll taxes are approximately 20% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.) A. $2.20 B. $20.20 C. $11.00 D. $13.20