Labour data for making one unit of finished product in Waterway Company are as follows: (1) Pricehourly wage rate $10.00, payroll taxes $0.80, and fringe benefits $1.60. (2) Quantityactual production time 1.40 hours, rest periods and cleanup 0.50 hours, and set-up and downtime 0.40 hours. Calculate the following: (Round calculations and final answers to 2 decimal places, e.g. 15.25.) a. Standard direct labour rate per hour $enter a dollar amount rounded to 2 decimal places b. Standard direct labour hours per unit enter a number of hours rounded to 2 decimal places hours c. Standard labour cost per unit $enter a dollar amount rounded to 2 decimal places