The materials cost from Calderon Company's supplier is $5.00 per square foot, net of purchase discount. Freight-in amounts to $0.10 per square foot. Basic wages of the assembly line personnel are $10.00 per hour. Payroll taxes are approximately 20% of wages. How much is the direct labor cost standard per hour? Oa. $10.00 per hour Ob. $5.00 per hour Oc. $17.10 per hour Od. $12.00 per hour