Final answer:
The direct labor hours required per unit, when assuming 100% peak effort from the most skilled and efficient workers, are being set using best practices.
Step-by-step explanation:
The direct labor hours required per unit, when assuming 100% peak effort from the most skilled and efficient workers, is being set using best practices. Best practices refer to the most effective and efficient methods or techniques that have been developed and proven to produce optimal results in a particular industry or field.