\begin{tabular}{|cccc} & Standard & Standard & Standard \\ & Hours & Rate & Cost \\ Motor tune-up & 2.50 & $33.00 & $82.50 \end{tabular} \begin{tabular}{|cccc} & Standard & Standard & Standard \\ & Hours & Rate & Cost \\ Motor tune-up & 2.50 & $33.00 & $82.50 \end{tabular}