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	$	1,650
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

• $45.85.
• $59.61.
• $137.50.
• $178.75.