Question attached as IMG

A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $8.00 per square foot, net of purchase discount. Freight - in amounts to $0.40 per square foot. Basic wages of the assembly line personnel are $13.00 per hour. Payroll taxes are approximately 24% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.) O A. $3.12 O B. $16.12 O C. $24.12 O D. $13.00