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		3.0 hour
Hourly wage rate		$14
Payroll taxes		14% of wage rate
Setup and downtime		11% of actual labor time
Cleanup and rest periods		28% of actual labor time
Fringe benefits		27% of wage rate

(a) Determine the standard direct labor hours per brake repair. (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. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hourly rate $ (c) Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor cost per brake repair $ (d) If a brake repair took 4.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 1.25.) Direct labor quantity variance $