Oxnard Industries produces a product that requires 2.6 pounds of materials per unit. The allowance for waste and spoilage per unit .3 pounds and .1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight cost are $.10 per pound, and receiving and handling cost are $.07 per pound. The hourly wage rate is $12 per hour, but a raise which will average $.30 will go into effect soon. Payroll tax are $1.20 per hour, and fringe benefits average $2.40 per hour. Standard production time is 1 hour per unit, and the allowance for rest periods and setup is .2 hours and .1 hours, respectively. The standard direct labor hours per unit is : A) 1 hour B) 1.1 hour C) 1.2 hours D)1.3 hours The standard direct materials quantity per unit is: A) 2.6 pounds B) 2.7 pounds C) 2.9 pounds D) 3.0 pounds The standard direct labor rate per hour is : A) $12.00 B) $12.30 C) $15.60 D) $15.90 The standard direct materials price per pound is: A) $1.96 B) $2.00 C) $2.13 D) $2.17