information for 2022. (Click the icon to view the information.) Required Information Direct manufacturing labour-related costs include pension contributions of $0.60 per hour, workers' compensation insurance of $0.15 per hour, employee medical insurance of $0.30 per hour, and employment insurance, in addition to wages. Assume that as of January 1, 2022, the employment insurance rates are 7.5\% of wages for employers and 7.5% of wages for employees. The cost of employee benefits paid by Johnston for its employees is treated as a direct manufacturing labour cost