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 labou time; cleanup and rest periods 17% of actual labour time. 1. Determine the standard direct labour hours per manicure. 2. Determine the direct labour cost per direct labour hour. 3.If a manicure took 1 hour at the standard hourly rate, what is the direct labour quantity variance on that one manicure? 4.If one employee has an hourly wage rate of $11.50 and she worked 31 hours on completing manicures for the week, what is the direct labour price variance