Theresa Corporation, which manufactures baskets, is developing direct labor standards. The basic direct labor rate is $23.00 per hour. Payroll taxes are 10% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $8.00 per hour. What is the standard rate per direct labor hour?

A.

$25.30

B.

$31.00

C.

$23.00

D.

$33.30