Bramble's Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months. Actual time spent on tuning a piano 1.25 hours Hourly wage rate $50 Payroll taxes 12 % of wage rate Setup and downtime 5 % of actual labor time Travel and rest periods 15 % of actual labor time Fringe benefits 22 % of wage rateDetermine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.) Standard direct labor hour hours eTextbook and Media