A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $9 per square foot, net of purchase discount. Freight-in amounts to $0.20 per square foot. Basic wages of the assembly line personhel are $14 per hour. Payroll taxes are approximately 22% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.) 0 A. $17.08 0 B. $14.00 0 c. $3.08 0 D. $26.08