A company is setting its direct materials and direct labor standards for its leading product. Basic wages of the assembly line personnel are $$19$ per hour. Payroll taxes are approximately $23\%$ of wages. How much is the direct labor cost standard per hour? $($Round your answer to the nearest cent.$)$

Group of answer choices

$$4\mathrm{.}37$

$$19\mathrm{.}00$

$$23\mathrm{.}37$

$$32\mathrm{.}37$