K - 9 Futt and Puft, a dog grooming service, is calculating its standard direct labor rate. The drect labor rate is 515 per hour The compary incurs payrol tax expense of 15% of the direct labor rate and incurs costs for sick - days and vacation days of $4 per hour. What is the standard rate per direct labor hour? A. $2175 B. $17.25 C. 51900 D. 51500