plz help both of them :)

The management accountant of a furniture manufacturer is developing a standard for the labour cost of one massage chair. When operating at peak efficiency, a skilled worker will take20

20hours to produce assemble one massage chair and 20 minutes to package one massage chair. However, due to the complexity of manufacturing the chair, even a skilled worker who is highly efficient often needs another2.5

2.5hr to adjust the tools, re-oil relevant machinery and rework some parts of the chair prior to packaging. A skilled worker is paid$40

$40per hour which excludes on-costs of 20 per cent.

Question 1

If the company adopts practical standards, what is the standard labour cost for one massage chair? Round to 2 dec places if required.

Question 2

Assume that for every69

69massage chairs assembled,25

25massage chairs will be defective and will have to discarded. If the company adopts practical standards, recalculate the standard labour cost for one massage chair. Round to 2 dec places if required.