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 1

hour Hourly wage rate $15

Payroll taxes 10% of wage rate

Setup and downtime 5% of actual labor time

Cleanup and rest periods 25% of actual labor time

Fringe benefits 20% of wage rate