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Exercise 4-37 (Algo) Target Costing (LO 4-3) Short Bakers makes baked goods for catered events and for sale at local grocery stores. The owner Of Short Bakers believes that a new type of breakfast pastry would sell well for a price Of $900 per dozen. Short estimates unit materials costs to be $4.90 for the pastry. and overhead costs would average $.20 per dozen. The local wage rate for direct labor is $31.00 per hour. Short has a goal Of earning an operating profit Ot 2000 J*reent Of production costs for each Of its products, What direct labor-hout kiput (hours per dozen) could Short Bakers allow for the new pastry and still achieve its profit goal? (DO not round calculations. Round your answer to 2 decimo' places.)