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Piper Corporation, which manufactures dog toys, is developing direct labor standards. The basic direct labor rate is $16.72 per hour. Payroll taxes are 8% of

Piper Corporation, which manufactures dog toys, is developing direct labor standards. The basic direct labor rate is $16.72 per hour. Payroll taxes are 8% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $6.54 per hour. What is the standard rate per direct labor hour?

A.$ 23.26

B.$ 18.06

C.$ 24.60

D.$ 16.72

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