K-9 Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $15 per hour The company incurs payroll 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? OA. $19.00 OB. $21.25 OC. $15.00 OD. $17.25 www A