Nifty 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 1hour; 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.

Determine the standard direct labour hours per manicure.(Round answer to 2 decimal places, e.g. 15.25.)

Standard direct labour hours per manicure= 0.24 hours

Determine the direct labour cost per direct labour hour.(Round answer to 2 decimal places, e.g. 15.25.)

Direct labour cost per direct labour hour= $ 11.55

If a manicure took 1 hour at the standard hourly rate, what is the direct labour quantity variance on that one manicure?(Round answer to 2 decimal places, e.g. 15.25.)

Quantity variance= $ 0 (unfavourable)

If one employee has an hourly wage rate of $11.50 and she worked 34 hours on completing manicures for the week,what is the direct labour price variance?(Round answer to 2 decimal places, e.g. 15.25.)

Price variance= $ 17.85 (unfavourable)

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