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K - 9 Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $ 1 1

K-9 Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $11.00 per hour. The company incurs payroll tax expense of 18% of the direct labor rate and incurs costs for sick - days and vacation days of $7.00 per hour. What is the standard rate per direct labor hour?
A. $12.98
B. $11.00
C. $19.98
D. $18.00
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