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 repair		3.0 hour
Hourly wage rate		$15
Payroll taxes		13% of wage rate
Setup and downtime		12% of actual labor time
Cleanup and rest periods		34% of actual labor time
Fringe benefits		21% of wage rate

Exercise 25-4 Part Level Submission) 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 repair Hourly wage rate Payroll taxes Setup and downtime Cleanup and rest periods Fringe benefits 3.0 hour $15 13% of wage rate 12% of actual labor time 34% of actual labor time 21% of wage rate