The given area with a black downward triangle requires for us to chose from "favorable, unfavorable or neither favorable nor unfavorable".

Nifty 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 7% of actual labour time, cleanup and rest periods 14% of actual abour time. Determine the standard direct labour hours per manicure. (Round answer to 2 decimal places, e.g. 15.25.) Standard direct labour hours per manicure hours Determine the direct labour cost per direct labour hour. (Round answer to 2 decimal places, e.g. 15.25.) Direct labour cost per direct labour hour If a manicure took 1 hour at the standard hourly rate, what is the direct labour quantity variance on that one manicure? (Round answer to 2 decimal places, e.g. 15.25.) Quantity variance d If one employee has an hourly wage rate of $12.50 and she worked 30 hours on completing manicures for the week, what is the direct labour price variance? (Round answer to 2 decimal places, e.g. 15.25.) Price variance