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 4 hours

Hourly wage rate $15

Payroll taxes 20% of wage rate

Setup and downtime 5% of actual labor time

Cleanup and rest periods 26% of actual labor time

Fringe benefits 25% of wage rate

1st question.What is the standard direct labor hours per brake repairs?

2nd question. what is the Actual time spent on break? On repair? on Setup and downtime, Cleanup and rest period , and on Standard direct labor hours?

3rd question, what is the standard direct labor cost per oil change?