Tamarisk 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 5% of wage rate; set-up and downtime 9% of actual labour time: cleanup and rest periods 18% of actual labour time. (a) Determine the standard direct labour hours per manicure. (Round calculations and final answer to 2 decimal places, eg. 15.25) Standard direct labour hours per manicure hours