Problem:
Jeffs Corporation is developing direct labor standards. The basic direct labor wage rate is $14.00 per hour. Employment taxes are 11% of the basic wage rate. Fringe benefits are $3.24 per direct labor-hour. The standard rate per direct labor-hour should be:
A. $14.00
B. $9.22
C. $4.78
D. $18.78
Note: Please provide full description.