Pittmon Corporation is developing direct labor standards. The basic direct labor wage rate is $14.70 per hour. Employment taxes are 10% of the basic wage rate. Fringe benefits are $4.78 per hour. A particular product requires 1.20 direct labor-hours per unit. The allowance for breaks and personal needs is 0.10 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.14 direct labor-hours per unit. Required: a. Determine the standard rate per direct labor-hour. (Round your answer to 2 decimal places. Omit the " $ " sign in your response.) Standard rate S per DLHs b. Determine the standard direct labor-hours per unit of product. (Round your answer to 2 decimal places.) Standard direct labor-hours per unit c. Determine the standard labor cost per unit of product. (Round your intermediate and final answer to 2 decimal places. Omit the "\$" sign in your response.) Standard labor cost $ per unit