Steven Garcia manufactures custom T-shirts. Each T-shirt can be imprinted front and back with photos, company logos or other information. Each T-shirt requires 2 ounces of ink, 15 minutes of direct labor (processing, folding, packaging), and a plastic bag for packaging. The following information is available regarding costs:

Short-sleeve T-shirts, 100-pack	$350.00
Long-sleeve T-shirts, 100-pack	400.00
Direct labor, per hour	18.00
Ink, 32-ounce bottle	18.00
Plastic bags, 100-pack	9.00

Steven applied overhead at a rate of $9.40 per direct labor hour, and fringe benefits for workers are an additional 20% of wages. What is the standard price and standard quantity for direct labor?

$4.80; 0.25 hour

$4.80; 1.00 hour

$21.60; 0.25 hour

$18.00; 0.25 hour