Wood Designs Company, a Custom Cabinet Manufacturing Company, Is Setting

Wood Designs Company, a custom cabinet manufacturing company, is setting standard costs for one of its products. The main material is cedar wood, sold by the square foot. The current cost of cedar wood is $4.00 per square foot from the supplier. Delivery costs are $0.25 per board foot. Carpenters' wages are $25.00 per hour. Payroll costs are $3.60 per hour and benefits are $5.00 per hour. How much is the direct labor cost standard (per hour) ?

A) $25.00 per hour
B) $25.60 per hour
C) $28.00 per hour
D) $33.60 per hour