Blue, Inc. is trying to establish the standard labor cost of a typical

oil change. The following data have been collected from time and motion studies conducted over the past month. Actual time spent on the oil change 1hour Hourly wage rate $12 Payroll taxes 10% of wage rate Setup and downtime 24% of actual labor time Cleanup and rest periods 26% of actual labor time Fringe benefits 25% of wage rate (a) Determine the standard direct labor hours per oil change.(Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hours per oil change __________________ hours b. Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hourly rate $ ______________ c. Determine the standard direct labor cost per oil change. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor cost per oil change $ _______________ d. If an oil change took 1.5 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 $ ________________