Labour data for making one unit of finished product in Hideo Company are as follows: (1) Price-hourly wage rate $15.00, payroll taxes $0.95, and fringe benefits $1.5. (2) Quantity-actual production time 1.5 hours, rest periods and cleanup 0.3 hours, and set-up and downtime 0.20 hours. Calculate the following:
(a) Standard direct labour rate per hour
(b) Standard direct labour hours per unit
(c) Standard labour cost per unit