Exercise $9-11($Algo$)$ Working Backwards from Labor Variances $[$LO$9-5]$

The auto repair shop of Quality Motor Company uses standards to control the labor time and labor cost in the shop. 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,$$$38\mathrm{.}00,$$$95\mathrm{.}00$