Garrigus Corporation is developing direct labor standards. The basic direct labor wage rate is $15 per hour. Employment taxes are 10% of the basic wage rate. Fringe benefits are $3.43 per direct labor-hour. A particular product requires 0.82 direct labor-hours per unit. The allowance for breaks and personal needs is 0.06 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.13 direct labor-hours per unit.
The standard direct labor-hours per unit should be:
5.51
2.51
3.51
1.01