Oxnand Industres produces a product that recurs 26 pounds of materials perunt. The slowance for and opposed pounds, espectively. The purchase price per pound, but a 2% discount is usually taken with $10 per pound and receiving and handing costs are 5.0 per pound The W312.00 per hour, bus rare which will average 3.30 will go into effect soon Payrollares a 51.20 per hour and fringe benefits are 52 perho Sandard productonte how the lowance for rent periods and upis 2 hours and hours, respectively The standard direct laborat per hours DA5.00 OBS 12.30 O 35.60 0.5 12.00 1. Oxnard Industries produces a product that requires 26 pounds of materials per unit. The allowance for waste and spoilage per unit is 3 pounds and. 1 pounds, respectively The purchase price is $2 per pound, but a 2% discount is usually taken Freight costs are $.10 per pound and receiving and handling costs are $ 07 per pound. The hourly wage rate is $12.00 per hour, but a raise which will average $. 30 will go into effect soon Payroll taxes are $1.20 per hour, and fringe benefits average $2.40 per hour. Standard production time is 1 hour per urit, and the allowance for rest periods and setup is 2 hours and 1 hours, respectively. The standard direct labor rate per hour is A. $15.90 c B.$ 12.30. C. $15.60. D. $ 12.00