Answer C please :$)$

Sunland 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 $$11$; payroll taxes $5\%$ of wage rate; set$-$up and downtime $9\%$ of actual labour

time; cleanup and rest periods $15\%$ 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$.15\mathrm{.}25.)$

Standard direct labour hours per manicure

hours

eTextbook and Media

Attempts: $1$ of $2$ used

$($b$)$

Your answer is correct.

Determine the direct labour cost per direct labour hour. $($Round calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Direct labour cost per direct labour hour

eTextbook and Media

Attempts: $1$ of $2$ used

$($c$)$

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

calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$