Question 25 Nifty Nail Salon Limited is trying to determine the standard labour cost of a manicure. The following data has been collected after analysing one months work: actual time spent on a manicure 1 hour, hourly wage rate $13, payroll taxes of wage rate; set-up and downtime 9 of actual labour time anup and rest periods 18 of actual labour time. Determine the Mandard direct labour hours per manicure. (Round answer to 2 decimal places . 15.25.) Standard direct labour hours per manicure Determine the direct labour cost per direct labour hour. (Round answer to 2 decimal places, 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, .g. 15.25.) Quantity variance If one employee has an hourly wage rate of $13.50 and she worked 3 hours on completing manicures for the week, what is the direct labour price variance? (Round answer to 2 decimal places