question archive Jeffs Corporation is developing direct labor standards

Jeffs Corporation is developing direct labor standards

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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

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