31. At XYZ Inc., the hourly wage for semi-skilled workers is $14.00. The annual audit shows that fringe benefits cost 30% of basic wages, and that overhead costs are 60% of wages plus fringe benefits. What is the loaded” hourly wage for a semi-skilled worker at XYZ Inc.? A. $27.14. B. $28.96. C. $30.03. D. $29.12. 请问答案及计算方法,谢谢。