Wildhorse 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 10% of wage rate; set-up and downtime 9% of actual labour time; cleanup and rest periods 17% of actual labour time. (a) Determine the standard direct labour hours per manicure. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) Standard direct labour hours per manicure hours