The following information relates to Questions 1 to 2. The management accountant of a furniture manufacturer is developing a standard for the labour cost of one massage chair. When operating at peak efciency. a skilled worker will take 25 hours to produce assemble one massage chair and 20 minutes to package one massage chair. However, due to the complexity of manufacturing the chair, even a skilled worker who is highly efcient often needs another 2.5 hr to adjust the tools, reoil relevant machinery and rework some parts of the chair prior to packaging. A skilled worker is paid $40 per hourwhich excludes oncosts of 20 per cent. Question 1 If the company adopts practical standards, what is the standard labour cost for one massage chair? Round to 2 dec places if required. 3E Question 2 Assume that for every 92 massage chairs assembled, 35 massage chairs will be defective and will have to discarded. If the company adopts practical standards, recalculate the standard labour cost for one massage chair. Round to 2 dec places if required. rm