Sunland 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 $$11$; payroll taxes $5\%$ of wage rate; set$-$up and downtime $9\%$ of actual labour

time; cleanup and rest periods $15\%$ 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, e$.$g$.15\mathrm{.}25.)$

Standard direct labour hours per manicure

hours

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Attempts: $1$ of $2$ used

$($b$)$

Determine the direct labour cost per direct labour hour. $($Round calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Direct labour cost per direct labour hour

$