Imagine KA is a startup that offers high definition 3D prenatal ultrasounds for high-end customers. The service process includes five activities that are conducted in the sequence described below. (The time required for each activity is shown in parentheses): Activity 1: Welcome a patient and explain the procedure. (8 minutes) Activity 2: Prep the patient (e.g., show them to the room, apply ultrasound gel). (5 minutes) Activity 3: Take images. (14 minutes) Activity 4: Analyze images. (12 minutes) Activity 5: Discuss diagnostic with patient. (16 minutes) At each location there are employees (servers) S1, S2, and S3. The assignment of tasks to servers is the following: S1 does Activity 1. S2 does Activities 2 and 3. S3 does Activities 4 and Activity 5. Suppose each server is paid $42 per hour and demand is unlimited. What is the cost of direct labor?