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		5.0 hour
Hourly wage rate		$11
Payroll taxes		12% of wage rate
Setup and downtime		11% of actual labor time
Cleanup and rest periods		27% of actual labor time
Fringe benefits		24% of wage rate