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 $0.40 per square foot. Basic wages of the assembly line personnel are $14 per hou taxes are approximately 21% of wages. Benefits amoun How much is the direct materials cost standard per square foot? 15 r. Payroll $9.40 $9.00 $16.00 $25.00