Cedar 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 $0.20 per square foot.Carpenters' wages are $20.00 per hour.Payroll costs are $3.00 per hour,and benefits are $6.00 per hour.How much is the direct labor standard cost per hour?

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Direct labor cost standard = Wages per hour + Payroll costs per hour + Benefits per hour 11ea8873_d537_50e0_bb89_cbc4f040d532_TB5026_00

Cedar Designs Company,a Custom Cabinet Manufacturing Company,is Setting Standard Costs