Whispering Winds 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 $11; payroll taxes 8% of wage rate; set-up and dowhtime 5% of actual labour time: cleanup and rest periods 15% of actual labour time. (a) Determine the standard direct labour hours per manicure (Round calculations and finol answer to 2 decimal pioces, es. 15.25. eTextbook and Media