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K -9 Fluff and Puff, a dog grooming service, is calculating its standard direct labor rate. The direct labor rate is $15 per hour. The company incurs payroll tax expense of 15% of the direct labor rate and incurs costs for sick - days and vacation days of $4 per hour. What is the standard rate per direct labor hour? O A. $17.25 O B. $19.00 O C. $21.25 O D. $15.00