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.

Actual time spent on the brake repairs		3 hours
Hourly wage rate		$12
Payroll taxes		20% of wage rate
Setup and downtime		12% of actual labor time
Cleanup and rest periods		38% of actual labor time
Fringe benefits		25% of wage rate

(a)

Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hours per brake repair

hours

(b)

Determine the standard direct labor hourly rate

(c)

Determine the standard direct labor cost per oil change