waterway nail salon limited is trying to determine the standard labor cost of a manicure the following data has been collected after analyzing one month's work

A) determine the standard direct labour hours per manicure

B) Determine the direct labour cost per direct labour hour

C) If a manicure took an hour at the standard hourly rate what is the direct labour quantity variance on that one manicure?

Current Attempt in Progress Waterway 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 5% of wage rate; set-up and downtime 8% of actual labour time; cleanup and rest periods 17% of actual labour time.