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There are 35 weekly productive hours per employee, not 25 as was used in this calculation.
Employee benefit costs are treated as direct labor costs. We therefore need to include this amount in calculation of the standard direct labor cost per unit.
The estimated weekly costs (wages plus employee benefits) per employee are $306.25 [($245 + ($245 × 25%)]. The hourly labor cost is $8.75 ($306.25 ÷ 35 hours per week per employee). Three direct labor hours are required to produce one unit of product XK-46. Thus, the unit labor cost is $26.25 ($8.75 × 3).
This answer results from calculating employee benefit costs as 40% of wages instead of 25%.