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Blossom Nail Salon Limited is trying to determine the standard labour cost of a manicure....

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Accounting

Blossom 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 7% of wage rate; set-up and downtime 7% of actual labour time; cleanup and rest periods 12% of actual labour time.
(a)
Determine the standard direct labour hours per manicure. (Round calculations and final answer to 2 decimal places, e.g.15.25.)
Standard direct labour hours per manicure hours
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