Bramble's Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months. Actual time spent on tuning a piano 1.25 hours Hourly wage rate $50 Payroll taxes 12 % of wage rate Setup and downtime 5 %of actual labor time Travel and rest periods 15 % of actual labor time Fringe benets 22 % of wage rate V Your answer is correct. Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.) Standard direct labor hour 1.50 hours eTextbook and Media Attempts: 1 of 5 used V Your answer is correct. Determine the standard direct labor hourly rate. Standard direct labor rate $ 67 per hour n'l'nuLlnnnI, awn-1 knATn Your answer is correct. Determine the standard direct labor cost per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.) Standard direct labor cost 100.50 per piano eTextbook and Media Attempts: 1 of 5 used (d) Your answer is correct. If it took 1.65 hours to tune a piano at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 15.25.) Direct labor quantity variance $ 10.05 i Unfavorable(e1 - e3) During the month of May, Bramble's Piano service tuned 86 pianos. The average time spent on each piano was 1.75 hours. The average cost per hour was $63.00 per hour. Bramble's had to hire some less experienced part time help in order to handle the demand. (1) Calculate the direct labor price variance. (Round answer to 2 decimal places, e.g. 15.25.) Direct labor price variance $ (2) Calculate the direct labor quantity variance. (Round answer to 2 decimal places, e.g. 15.25.) Direct labor quantity variance $ (3) Calculate the total direct labor variance. (Round answer to 2 decimal places, e.g. 15.25.) Total direct labor variance $ V