Playtime Toys began operations on January 1, 2011. During January it produced 2,000 toys and sold 1,850 toys. The following are needed to make 1 toy:

Wood	2 board feet at $3 per foot
Paint	1.5 quarts at $2 per quart
Direct labor	3 hours at $6 per hour

Manufacturing overhead is applied at a rate of $4 per direct labor hour.

Given the information above, the direct labor cost per toy would be:

$30

$6

$18

$10