The scenario describe here applls lIUUL As part of table for both dinners. The center pie our IIE Southeast Regional conference, we need to have centerpieces made for the ces will be "cookie bouquets". (Cookie bouquets are owers made from cookies to look like a bouquet). The company that will be used employs several bakers as part of their workforce. The year consists of 52 40-hour weeks. Seasonally there is overtime during certain h periods: Valentines, Easter, Mother's Day, Thanksgiving and Christmas. During those peri there is additional hours equivalent to 2 Saturdays for each holiday before the holiday occurs (o in other words not during the holiday week). In addition, these bakers are required to work on oliday the actual holiday (5 days) at rate of double ti bakers are also paid on an incentive basis as p Annually this results in an additional 15% of pay on their weekly rate when actually present at work. The Paid-Time-Off that each baker is given is an equivalent of 3 weeks annually. Non- e to compensate for working the holiday. The art of a profit sharing agreement with management. hourly costs include Social Security and Medicare, workers compensation for 21% with no maximum; Medical Insurance for $385 monthly, Unem allowance for uniforms of 1 uniform per quarter at a cost of $50.00 each. The base hourly rate is $26.50. Overtime is paid at time and a half unless otherwise indicated. ployment insurance of $700 annually; an 1. . We are interested in finding the estimated direct labor cost for a Baker. a. What is the Annual Labor cost for a Baker? b. What is the effective gross hourly cost