Answer:
Total= $19.56
Explanation:
Giving the following information:
The basic direct labor rate is $12.00 per hour. Payroll taxes are 13% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $6.00 per hour.
The direct labor standard rate per hour is calculated using the direct labor rate, the taxes and fringe benefits.
Standard direct labor rate:
Direct labor rate= 12
Payroll taxes= (12*0.13)= 1.56
Fringe benefits= 6
Total= $19.56
