A company is setting its direct materials and direct labor standards for its leading product. Direct materials cost from the supplier are $9 per square foot, net of purchase discount. Freight - in amounts to $0.10 per square foot. Basic wages of the assembly line personnel are $15 per hour. Payroll taxes are approximately 25% of wages. Benefits amount to $2 per hour. How much is the direct materials cost standard per square foot? A. $17.00 B. $9.10 C. $9.00 D. $26.00