Exercise $10-5($Algo$)$ Working Backwards from Labor Variances $[$LO$10-2]$

Quality Motor Company is an auto repair shop that uses standards to control its labor time and labor cost. The standard labor cost for a motor tune$-$up is given below:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Hours$]],\backslash$table$[[$Standard$],[$Rate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Motor tune$-$up$,2\mathrm{.}50,$$$32\mathrm{.}00,$$$80\mathrm{.}00$