Bramble 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 $6\%$ of wage rate; set$-$up and downtime $6\%$ of actual labour time; cleanup and rest periods $13\%$ of actual labour time.