OMC Marine is trying to establish the standard labor cost of a typical water-cool pump repair. The following data have been collected from time and motion studies conducted over the past month.

Actual time spent on pump repair:1.5 hours

Hourly wage rate:$18

Payroll taxes:10% of the wage rate

Onsite setup and downtime:10% of actual labor time

Final adjustments and testing:20% of actual labor time

Fringe benefits:25% of wage rate

(a) Determine the standard direct labor hours per pump repair

(b) Determine the standard direct labor hourly rate.

(c) Determine the standard direct labor cost per pump repair.

(d) If a pump repair took 1.75 hours at the standard hourly rate, what was the direct

labor quantity variance?