11. Cheyenne Services, Inc. is trying to establish the standard labor cost of a typical brake repair. The following data have been collected from time and motion studies conducted over the past month.

Actual time spent on the brake repairs		4 hours
Hourly wage rate		$14
Payroll taxes		10% of the wage rate
Setup and downtime		7% of actual labor time
Cleanup and rest periods		33% of actual labor time
Fringe benefits		20% of the wage rate

Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hours per brake repair

hours _____________

Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hourly rate

$ ________________________

Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor cost per brake repair

$_______________

If a brake repair took 4.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 1.25.)

Direct labor quantity variance

$________________

Is this favorable or unfavorable ? _______________