Monte Services, Inc. is trying to establish the standard labor cost of a typical oil change. The following data have been collected from time and motion studies conducted over the past month.

Actual time spent on the oil change		3.00 hour
Hourly wage rate		$13
Payroll taxes		16% of wage rate
Setup and downtime		11% of actual labor time
Cleanup and rest periods		34% of actual labor time
Fringe benefits		22% of wage rate