Piper Corporation, which manufactures dog toys, is developing direct labor standards. The basic direct labor rate is $16.79

per hour. Payroll taxes are 15% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance,

are $6.41 per hour. What is the standard rate per direct labor hour?

	A) $25.72
		B) $23.20
		C) $16.79
		D) $19.31