Namibia Beauty is a well-established, award winning and highly experienced Health & Beauty therapy salon in Windhoek, Namibia. It is located at Auas Valley shopping mall-top floor, in Bessemer street, Windhoek. It provides both cuts and treatments to clients. All cuts and treatments at the salon are carried out by one of the salons three senior stylists. The salon also has two salon assistants and two junior stylists. Every client attending the salon is first seen by a salon assistant, who washes their hair; next, by a senior stylist, who cuts or treats their hair depending on which service the client wants; then finally, a junior stylist who dries their hair. The average length of time spent with each member of staff is as follows: Cut (Hours) Treatment (Hours) Assistant 01 03 Senior stylist 10 15 Junior stylist 06 05 The salon is open for eight hours each day for six days per week. It is only closed for two weeks each year. Staff salaries are N$40 000 each year for each senior stylist, N$28 000 each year for each junior stylist and N$12 000 each year for each of the assistants. The cost of cleaning products applied when washing clients hair is N$1.50 per client. The cost of all additional products applied during a treatment is N$7.40 per client. Other salon costs (excluding labour and raw materials) amount to N$106 400 each year. Namibia Beauty charges N$60 for each cut and N$110 for each treatment. The senior stylists time has been correctly identified as the bottleneck activity. The salon has calculated the cost per hour to be N$42.56.

Required: What is the throughput accounting ratio (TPAR) for Treatments services? Answer to 2 decimal places