QUESTION 9 A company is setting its direct materials and direct labor standards for its leading product Direct material costs from the supplier are $9 per square foot, net of purchase discount. Freight-in amounts to $0.20 per square foot. Basic wages of the assembly line personnel are $14 per hour. Payroll taxes are approximately 22% of wages. How much is the direct labor cost standard per hour? $3.08 $14.00 $17.08 $26.08