Marigold Corp. produces a product that requires $2\mathrm{.}60$ pounds of materials per unit. The allowance for waste and spoilage per unit is $0\mathrm{.}30$ pounds and $0\mathrm{.}10$ pounds, respectively. The purchase price is $$2$ per pound, but a $2\%$ discount is usually taken. Freight costs are $$0\mathrm{.}10$ per pound, and receiving and handling costs are $$0\mathrm{.}07$ per pound. The hourly wage rate is $$16$ per hour, but a raise which will average $$0\mathrm{.}40$ will go into effect soon. Payroll taxes are $$1\mathrm{.}60$ per hour, and employee benefits average $$3\mathrm{.}20$ per hour. Standard production time is $1$ hour per unit, and the allowance for rest periods and setup is $0\mathrm{.}20$ hours and $0\mathrm{.}10$ hours, respectively. The standard direct labor rate per hour is

$$21\mathrm{.}20.$ $$16\mathrm{.}40.$ $$16\mathrm{.}00.$ $$20\mathrm{.}80.$