XYZ Corporation, which manufactures planters, is developing direct labor standards. The basic direct labor rate is $$27\mathrm{.}00$ per hour. Payroll taxes are $10\%$ of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $$12\mathrm{.}00$ per hour. What is the standard rate per direct labor hour?

A$.$ $$29\mathrm{.}70$

B$.$ $$41\mathrm{.}70$

C$.$ $$27\mathrm{.}00$

D$.$ $$39\mathrm{.}00$