Vaughn 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 $6\%$ of wage rate; set$-$up and downtime $7\%$ of actual labour

time; cleanup and rest periods $12\%$ of actual labour time.

$($a$)$

Determine the standard direct labour hours per manicure. $($Round calculations and final answer to $2$ decimal places, e$.$g$.$

$15\mathrm{.}25.)$

Standard direct labour hours per manicure

hours