Theresa Corporation,which Manufactures Baskets,is Developing Direct Labor Standards

Theresa Corporation,which manufactures baskets,is developing direct labor standards.The basic direct labor rate is $23.00 per hour.Payroll taxes are 10% of the basic direct labor rate,while fringe benefits such as vacation and health care insurance,are $8.00 per hour.What is the standard rate per direct labor hour?

A) $33.30
B) $23.00
C) $25.30
D) $31.00