The following information belongs to John Manufacturing Company that uses a standardcosting system: • Basic wage rate:Rs.12 per hour • Fringe benefits: Rs. 2 per hour • Basic time: 2 hours per unit • Allowance for down time: 0.3 hours per unit • Allowance for brakes: 0.2 hours per unit Based on the above information, what is the standard direct labor cost per unit?

• A. RS.35
• B. RS.28
• C. RS.30
• D. RS.32.2