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 7% of wage rate; set-up and downtime 7% of actual labour time: deanup 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 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 f a manicure toak 1 haur 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 ir one employee has an hourly wage rate of $12.50 and she worked 36 hours on completing manicures for the week, what is the direct labour price variance? (Round answer to 2 decimal places, e.g. 15.25.) tha week, Price variance