Shamrock 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 6% of wage rate; set-up and downtime 7% of actual labour time cleanup and rest periods 14% of actual labour time. (a) Determine the standard direct labour hours per manicure. (Round calculations ond final answer to 2 decimal ploces, es. 15.25) eTextbook and Media Attempts: 1 of 2 used (b) Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal ploces, es. 15.25.)