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A company is setting its direct materials and direct labor standards for its leading product. Direct material costs from the supplier are $8.00 per square foot, net of purchase discount. Freight - in amounts to $0.10 per square foot. Basic wages of the assembly line personnel are $19.00 per hour. Payroll taxes are approximately 22% of wages. How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.) O A. $31.18 OB. $4.18 O C. $23.18 OD. $19.00 Which of the following is an example of a direct materials efficiency standard? O A. $0.95 per square foot OB. 6 direct labor hours per unit OC. $40 per direct labor hour O D. 50 square feet per unit