WinterGoods Inc., is evaluating its choice of supplier for production of its sporting goods. The labor rate in dollars$/$hour; the production rate, in units produced$/$hour$/$laborer; and, the defect rate are provided for the three locations in the following table.

Supplier Labor Rate $/$hr$/$laborer Production Rate $/$hr$/$laborer Defect Rate

Shangrla $$10\mathrm{.}9460\mathrm{.}27$

Utopia $$12\mathrm{.}7460\mathrm{.}2$

Xanadu $$13\mathrm{.}8530\mathrm{.}22$

Based on labor cost per unit of defect free product, what is the lowest cost?

Specify as a number with two decimal digits obtained by rounding.