Exercise 25-4 Monte 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 repair Hourly wage rate Payroll taxes Setup and downtime Cleanup and rest periods Fringe benefits 4.0 hour $14 12% of wage rate 5% of actual labor time 31% of actual labor time 23% of wage rate Determine the standard direct labor hours per brake repair. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hours per brake repair hours LINK TO TEXT LINK TO TEXT Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hourly rate LINK TO TEXT LINK TO TEXT 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 LINK TO TEXT LINK TO TEXT 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 LINK TO TEXT LINK TO TEXT