Artscapes company is setting its direct materials and direct labor standards for its leading product. Materials cost from the supplier are $4.50 per square foot, net of purchase discount. Freight-in amount to $0.10/square foot. Basic wages of the assembly line personnel are $12.00/hour. Payroll taxes are approximately 20% of wages. Benefits amount to $3.00/hr. How much is the direct material price standard (per square foot). ? A. $16.50/square foot B.$4.00/square foot C. $4.60/square foot D. $3.90/square foot