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

Time required to make one unit		2	direct labor hours
Number of direct workers		50
Number of productive hours per week, per worker		40
Weekly wages per worker	$	1,050
Workers benefits treated as direct labor costs		20	% of wages

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

$37.

$23.

$46.

$63.