pounds and and receiving and handling costs are $$0\mathrm{.}07$ per pound. The hourly wage rate is $$10$ per hour, but a ralse Wnic average $$0\mathrm{.}20$ will go into effect soon. Payroll taxes are $$1\mathrm{.}00$ per hour, and employee benefits average $$2\mathrm{.}00$ per hour. Standard production time is $1$ hour per unit, and the allowance for rest periods and setup is $0\mathrm{.}20$ hours and $0\mathrm{.}10$ hours, respectively. The standard direct labor rate per hour is

$$13\mathrm{.}20$

$$10\mathrm{.}20$

$$13\mathrm{.}00$

$$10\mathrm{.}00$