TheresaCorporation, which manufacturesbaskets, is developing direct labor standards. The basic direct labor rate is $21.00 per hour. Payroll taxes are 15% of the basic direct laborrate, while fringe benefits such as vacation and health careinsurance, are $8.00 per hour. What is the standard rate per direct laborhour?

A.

$21.00

B.

$24.15

C.

$32.15

D.

$ 29.00