Splish 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 6% of actual labour time. cleanup and rest periods 17% 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, es. 15.25.) Standard direct labour hours per manicure 123 hours X Your answer is incorrect Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) $ 12.70 Direct labour cost per direct labour hour