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-n amounts to $0.10 per square foot. Basic wages o the assembly ine personnel are $19 per hour Payol taxes are a pro mately 25% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent. OA. $4.75 OB, $19.00 O c. $23.75 OD. $30.75