Cedar Avenue industries has the following information for one of its products. What is the standard direct labor hours per unit

Q 23.54: Cedar Avenue Industries has the following information for one of its products: Materials per unit 5.2 yards Allowance for waste and spoilage 8 yards Price per yard $4 Discount per yard Freight costs per yard $.20 Receiving and handling per yard $.14 Hourly wage rate $24.60 Payroll taxes per hour $2.40 Fringe benefits per hour $4.80 2 hours Standard production time Allowance for rest period 4 hours Allowance for machine setup 2 hours What is the standard direct labor hours per unit