Please provide solutions for the following question. Thank you.

Question 25 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 1 hour; hourly wage rate $12; payroll taxes 8% of wage rate; set-up and downtime 6% of actual labour time; cleanup and rest periods 12% 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 hours LINK TO TEXT 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 $ LINK TO TEXT 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 $