Piper Corporation,which Manufactures Dog Toys,is Developing Direct Labor Standards

Piper Corporation,which manufactures dog toys,is developing direct labor standards.The basic direct labor rate is $12.00 per hour.Payroll taxes are 13% of the basic direct labor rate,while fringe benefits such as vacation and health care insurance,are $6.00 per hour.What is the standard rate per direct labor hour?

A) $19.56
B) $18.00
C) $12.00
D) $13.56