Breakmorning Corporation produces a product that requires 1 hour of direct labor per unit. The allowance for rest periods is .2 hours; the allowance for machine setup is .1 hours. The hourly wage rate is $9 per hour, but a raise of $.25 per hour will go into effect soon. Payroll taxes are $1.00 per hour, and fringe benefits are $2.00 per hour. The standard direct labor hours per unit is

A. 1 hour

B. 1.1 hours

C. 1.2 hours

D. 1.3 hours