A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $8.00 per square foot, net of purchase discount. Freight - in amounts to $0.10 per square foot. Basic wages of the assembly line personnel are $17.00 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.) O A $3.74 OB. $28.74 OC. $20.74 D. $17.00