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determine the standard direct labor cost per brake

compute direct labor quantity variance

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, Actualtime spent on the brake repairs Hourly wage rate Payroll taxes Setup and downtime Cleanup and rest periods Fringe benefits 1 hour $15 10% of wage rate 5% of actual labor time 25% of actual labor time 20% of wage rate