Ivanhoe 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 repairs Hourly wage rate Payroll taxes Setup and downtime Cleanup and rest periods Fringe benefits 1 hour $11 10% of wage rate 8% of actual labor time 32% of actual labor time 20% of wage rate

Ivanhoe 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. If a brake repair took 1.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, eg. 1.25.) Direct labor quantity variance