Kingbird 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 $13; payroll taxes 8% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 18% of actual labour time. Determine the direct labour cost per direct labour hour, (Round ansiver to 2 decimal olaces, e.9. 15.25.) Direct labeur cont per direct tabour hour