Mr. K's is a very popular hair salon. It offers high-quality hairstyling and physical relaxation services at a reasonable price, so it always has unlimited demand. The service process includes five activities that are conducted in the sequence described next (the time required for each activity is shown in parentheses): Activity 1: Welcome a guest and offer homemade herb tea (11 minutes). Activity 2: Wash and condition hair (11 minutes). Activity 3: Neck, shoulder, and back stress-release massage (11 minutes). Activity 4: Design the hairstyle and do the hair (25 minutes). Activity 5: Check out the guest (7 minutes). Three service employees (S1, S2, and S3) offer the services in a worker-paced line. The assignment of tasks to the service employees is the following: S1 does activity 1, S2 does activities 2 and 3, and S3 does activities 4 and 5. a. What is the labor content? Labor content 65.00 minutes per customer b. What is the average labor utilization? Note: Round your final answer to 2 decimal places. Average labor utilization 67.10 percent c. At a wage rate of $28 per hour, what is the cost of direct labor per customer? Note: Round your final answer to 2 decimal places. Cost of direct labor per customer