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

1hourHourly wage rate$14Payroll taxes20% of wage rateSetup and downtime6% of actual labor timeCleanup and rest periods34% of actual labor timeFringe benefits20% of wage rate

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

Determine the standard direct labor hourly rate.(Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hourly rate$

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$

If a brake repair took1.60hours 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$

Unfavorable

Favorable

Neither favorable nor unfavorable