Exercise 9-11 working Backwards from Labor Variances [L09-5) 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: Hours 2.60 Rate $4.00 Cos $10.40 Motor tune-up The record showing the time spent in the shop last week on motor tune-ups has been misplaced. However, the shop supervisor recalls that 180 tune-ups were completed during the week, and the controller recalls the following variance data relating to tune-ups: $ 784 U Labor rate variance Labor spending variance 872 U Required: 1. Determine the pumber of actual labor-hours spent on tune-ups during the week 2. Determine al hourly rate of pay for tune-ups last week. (Round your answer to 2 decimal places.)