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$.15\mathrm{.}25.)$

Standard direct labour hours per manicure hours