Bridgeport 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 9% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 16% of actual labour time. Determine the standard direct labour iturs per manicure. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) Determine the direct labour cost per direct labour hour. (Round calculations and final answer to 2 dec 15.25.)