Monty, Inc. is trying to establish the standard labor cost of a typical oil change. The following data have been collected from time and motion studies conducted over the past month.

Actual time spent on the oil change 1hour

Hourly wage rate $14

Payroll taxes 10% of wage rate

Setup and downtime 17% of actual labor time

Cleanup and rest periods 23% of actual labor time

Fringe benefits 25% of wage rate

(a) Determine the standard direct labor hours per oil change.(Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hours per oil change __________________ hours

b. Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor hourly rate $ ______________

c. Determine the standard direct labor cost per oil change. (Round answer to 2 decimal places, e.g. 1.25.)

Standard direct labor cost per oil change $ _______________

d. If an oil change took 1.5 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 1.25.)

Direct labor quantity variance $ ________________