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. Payroll taxes are $1.00 per hour, and fringe benefits are $2.00 per hour. The standard direct labor rate per hour is $ 9.00. $10.00 $11.00. $12.00