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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

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$11Payroll taxes10% of wage rateSetup and downtime8% of actual labor timeCleanup and rest periods32% of actual labor timeFringe benefits20% of wage rate

  1. Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, e.g. 1.25.)
  2. Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.)
  3. Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.)
  4. 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.)

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