Schoenfeld Corporation Is Developing Direct Labor Standards

Schoenfeld Corporation is developing direct labor standards. The basic direct labor wage rate is $10.00 per hour. Employment taxes are 9% of the basic wage rate. Fringe benefits are $3.71 per direct labor-hour. A particular product requires 0.88 direct labor-hours per unit. The allowance for breaks and personal needs is 0.06 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.09 direct labor-hours per unit.
-The standard rate per direct labor-hour should be:

A) $4.61
B) $10.00
C) $5.39
D) $14.61