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 5hours

Hourly wage rate $15

Payroll taxes 20% of wage rate

Setup and downtime 7% of actual labor time

Cleanup and rest periods 35% of actual labor time

Fringe benefits 20% of wage rate

Determine the standard direct labor hours per brake repairs: Standard direct labor hours per brake repair _____ hours

Determine the standard direct labor hourly rate: Standard direct labor hourly rate _$_____

Determine the standard direct labor cost per brake repair:

If a brake repair took5.60hours at the standard hourly rate, what was the direct labor quantity variance