Pharoah 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 $12; payroll taxes 10% of wage rate; set-up and downtime 6% of actual labour time; cleanup and rest periods 18% 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, e.g. 15.25.) (b) Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) The parts of this question must be completed in order. This part will be available when you complete the part above. (d) The parts of this question must be completed in order. This part will be available when you complete the part above