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$]],$Standard Rate Standard Cost$],[$Motor tune$-$up$,2\mathrm{.}50,$$$38\mathrm{.}00$