Question 19 Nifty Nail Salon Limited is trying to determine the standard labour cost of a manicure. The following data has been collected after analyzing one months work: actual time spent on a manicure 1 hour; hourly wage rate $13; payroll taxes 8% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 18% 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

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

$

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

$

UnfavourableNeither favourable nor unfavourableFavourable

If one employee has an hourly wage rate of $13.50 and she worked 33 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

$

UnfavourableFavourableNeither favourable nor unfavourable