A company is setting its direct materials and direct labor standards for its leading product. Direct materials cost from the supplier are 59 per square foot, net of purchase discount. Freight - in amounts to $0.20 per square foot. Basic wages of the assembly line personnel are $14 per hour. Payroll taxes are approximately 23% of wages. Benefits amount to 54 per hour. How much is the direct materials cost standard per square foot? OA. $18.00 OB. $9.00 O C. $9.20 D. $27.00