What is the correct answer for E?

4 Mr. K's is a very popular hair salon. It offers high-quality hairstyling and physical relaxation services at a reasonable price, so it always has unlimited demand. The service process includes five activities that are conducted in the sequence described next (the time required for each activity is shown in parentheses): 10 points Activity 1: Welcome a guest and offer homemade herb tea (9 minutes). Activity 2: Wash and condition hair (9 minutes). Activity 3: Neck, shoulder, and back stress-release massage (9 minutes). Activity 4: Design the hairstyle and do the hair (22 minutes). Activity 5: Check out the guest (8 minutes). Three servers (S1, S2, and S3) offer the services in a worker-paced line. The assignment of tasks to servers is the following: S1 does Activity 1, S2 does activities 2 and 3, and S3 does activities 4 and 5. 4 required for each activity is snown in parentheses): 10 points Activity 1: Welcome a guest and offer homemade herb tea (9 minutes). Activity 2: Wash and condition hair (9 minutes). Activity 3: Neck, shoulder, and back stress-release massage (9 minutes). Activity 4: Design the hairstyle and do the hair (22 minutes). Activity 5: Check out the guest (8 minutes). Three servers (S1, S2, and S3) offer the services in a worker-paced line. The assignment of tasks to servers is the following: S1 does Activity 1, S2 does activities 2 and 3, and S3 does activities 4 and 5. Answer is complete but not entirely correct. Instruction: Do not round your intermediate calculations. Round your final answers to 2 decimal places. minutes per What is the labor content? 57.00 customer a. b. What is the average labor utilization? 63.33 percent C. At a wage rate of $24 per hour, what is the cost of direct labor per customer? $ 36.00 per customer d. Mr. K considers hiring a new employee to help any one (and only one of the servers without changing the tasks performed by each server. What will be the new cost of direct labor? $ 28.80 per customer e. Returning to the three-worker scenario, Mr. K contemplates redesigning the assignment of tasks to servers. For this, Mr. K is evaluating the reassignment of Activity 5 from S3 to S1. What will be the new cost of direct labor? $ 27.60 X per customer