A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $$7\mathrm{.}00$ per square foot, net of purchase discount. Freight $-$ in amounts to $$0\mathrm{.}20$ per square foot. Basic wages of the assembly line personnel are $$12\mathrm{.}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.$)$

A$.$ $$21\mathrm{.}64$

B$.$ $$14\mathrm{.}64$

C$.$ $$12\mathrm{.}00$

D$.$ $$2\mathrm{.}64$