Waldorf Astoria Spa & Health Club at Waldorf Astoria Chicago offers high-quality hair-styling and physical relaxation services at a reasonable price, so it always has unlimited demand. The process comprised of five tasks that are completed in the sequence described below. (The time required for each task is shown in parenthesis).

Task 1: Welcome a guest and offer homemade herb tea (10 minutes)

Task 2: Wash and condition hair (10 minutes)

Task 3: Neck, shoulder, and back stress release massage (10 minutes)

Task 4: Design the hairstyle and do the hair (25 minutes)

Task 5: Check out the guest (5 minutes)

Three servers (S1, S2, and S3) offer the services in a worker-paced line. The assignment of tasks to servers is the following:

S1 completes Task 1.

S2 completes Tasks 2 and 3.

S3 completes Tasks 4 and 5.

Assume a wage rate of $18 per hour. What are the direct labor costs for one guest?