Swirl Confections produces fudge in 10-pound batches. Each batch takes 0.25 hours of direct labor, which includes

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Swirl Confections produces fudge in 10-pound batches. Each batch takes 0.25 hours of direct labor, which includes allowances for breaks, cleanup, and other downtime. Swirl pays its direct labor workers an average of $20.50 per hour. Calculate the standard direct labor cost per batch of fudge.

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