The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Process Job 301 Job 302 Job 303 Improvement Tom Couro 10 13 12 3 David Clancy 11 10 16 3 Jose Cano 13 12 13 2 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $31 David Clancy 34 Jose Cano 30 The process improvement category includes training, quality improvement, and other indirect tasks.