Waterway 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 $8\%$ of actual labour time; cleanup and rest periods $17\%$ of actual labour time.

$($b$)$

Determine the direct labour cost per direct labour hour. $($Round calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Direct labour cost per direct labour hour

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