3.If a manicure took 1 hour at the standard hourly rate, what is the direct labour quantity variance on that one manicure?

4.If one employee has an hourly wage rate of $11.50 and she worked 31 hours on completing manicures for the week, what is the direct labour price variance?

Bridgeport Nail Salon Limited is trying to determine the standard labour cost of a manicure. The following data has been collected after analyzing one month's work: actual time spent on a manicure 1 hour; hourly wage rate $12; payroll taxes 9% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 16% of actual labour time. (a) Your answer is correct. Determine the standard direct labour hours per manicure. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) Standard direct labour hours per manicure 1.25 hours Attempts: 1 of 2 used (b) e Your answer is incorrect. Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) Direct labour cost per direct labour hour $ Save for Later Attempts: 1 of 2 used Submit