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	$1.00 hour
Hourly Wage Rate	$14
Payroll Taxes	14% of wage rate
Setup and Downtime	9% of actual labor
Cleanup and rest periods	26% of actual labor time
Fringe benefits	24% of wage rate

Determine the standard direct labor hours per oil change. (Round answer to 2 decimal places, e.g. 2.75.)

Standard direct labor hours per oil change

_________hours

Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 2.75.)

Standard direct labor cost per oil change

$______

If an oil change took 1.5 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 2.75.)

Direct labor quantity variance

_______

Favorable/Unfavorable/Neither