Serrenа оwns а gоurmet cоffee shop. In Serrenа’s operation, payroll costs for hourly employees and salaried employees are calculated separately. Serrena recorded the revenue her operation generated last month as well as the amount she spent for hourly staff and for salaried managers. Calculate Serrena’s last month labor cost percentages for her hourly staff and for her salaried employees as well as her total payroll cost and total payroll cost percentage. Payroll Last Month Payroll Percent Revenue $135,000 Cost of Hourly Staff 29,500 Q 23 Cost of Salaried Managers 6,500 Q 24 Total Payroll Q 22 Q 25