Orange Corporation is developing standards for its products. Product A requires a material that is purchased for $80.00 per pound from the supplier. By paying cash, the company gets a discount of 3% off this purchase price. Shipping costs from the supplier's warehouse amount to $6.66 per pound. Receiving costs are $0.45 per pound. Each unit of product A requires 0.96 pound of this material. The allowance for waste and spoilage is 0.05 pound and the allowance for rejects is 0.09 pound of this material for each unit of product A. Orange is also developing direct labor standards. The basic direct labor wage rate is $12.40 per hour. Employment taxes are 10% of the basic wage rate. Fringe benefits are $3.46 per hour. Product A requires 0.77 direct labor-hours per unit. The allowance for breaks and personal needs is 0.03 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.10 direct labor-hours per unit. Required: (A) Determine the standard rate per direct labor-hour. (B) Determine the standard direct labor-hours per unit of product A. (C) Determine the standard labor cost per unit of product A to the nearest cent