solve (d)

Sheffield 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 $13; payroll taxes 9% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 12% of actual labour time. (a) Your answer is correct. Determine the standard direct labour hours per manicure. (Round calculations and final answer to 2 decimal places, eg. 15.25.) Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal places, eTextbook and Media If a manicure took 1 hour at the standard hourly rate, what is the direct labour quantity variance on that one manicure? (Round calculations and final answer to 2 decimal places, eg. 15.25.) If one employee has an hourly wage rate of $13.50 and she worked 36 hours on completing manicures for the week, what is the direct labour price variance? (Round calculations and final answer to 2 decimal places, es. 15.25.)