Piper Corporation, which manufactures dog toys, is developing direct labor standards. The basic direct labor rate is $ 12.68$12.68 per hour. Payroll taxes are 1313% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $ 7.33$7.33 per hour. What is the standard rate per direct labor hour?

A. $ 20.01$20.01 B. $ 12.68$12.68 C. $ 14.33$14.33 D. $ 21.66