Please help.

Cedar DesignsCompany, a custom cabinet manufacturingcompany, is setting standard costs for one of its products. The main material is cedarwood, sold by the square foot. The current cost of cedar wood is$4.00 per square foot from the supplier. Delivery costs are$0.20 per square foot.Carpenters' wages are$20.00 per hour. Payroll costs are$3.00 perhour, and benefits are$6.00 per hour. How much is the direct labor standard cost perhour?

A.

$29.00

B.

$9.00

C.

$20.00

D.

$23.00