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

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Accounting

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.
(b)
Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 decimal places, e.g.15.25.)
Direct labour cost per direct labour hour
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