A tool and die worker is paid $26.50 per hour. The work year consists of 52 40-hour weeks with overtime schedules for 26 Saturdays. The company allows 8 paid holidays and 10 days of vacation. Four days of sick leave are budgeted and have historically been used. Expected nonchargeable hours are 2%. There is no subsidy for Performance. Nonhourly costs include FICA taxes at current governmental rate, workers' compensation at 2% of regular wages up to $20,000, and accident insurance sum of $600, a major supplemental medical plan for $300, and unemployment insurance of $800. (a) Find the effective gross hourly cost