The following direct labor information pertains to the manufacture of product Glaze:

Time required to make one unit		3	direct labor hours
Number of direct workers		25
Number of productive hours per week, per worker		36
Weekly wages per worker	$	700
Workers benefits treated as direct labor costs		30	% of wages

What is the standard direct labor cost per unit of product Glaze? (CPA adapted)

Multiple Choice

• $19.44.

• $25.28.

• $58.33.

• $75.83.