Metlock 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 7% of wage rate; set-up and downtime 6% of actual labour time; cleanup and rest periods 13% 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, eg. 15.25.) Standard direct labour hours per manicure 1.19 hours Attempts: 1 of 2 used b (b) 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