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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 4 hours
Hourly wage rate $14
Payroll taxes 10% of wage rate
Setup and downtime 7% of actual labor time
Cleanup and rest periods 33% of actual labor time
Fringe benefits 20% of wage rate

(a)

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

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