Under a contract with the provincial government, Blue Spruce Ltd. analyzes the chemical and bacterial composition of well water in various municipalities in the interior of British Columbia. The contract price is $25.55 per test performed. The normal volume is 10,000 tests per month. Each test requires two testing kits, which have a standard price of $3.70 each. Direct labour to perform the test is 10 minutes at $22.80 per hour. At normal volume, the overhead costs are as follows: Prepare a standard cost card for a water test. (Enter direct labour quantity in fraction, e. g. 1/5. Round other antwera to 2 . decimal places, e.s. 15.25.)