Oriole 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 4 hours Hourly wage rate $15 Payroll taxes 20% of wage rate Setup and downtime 5% of actual labor time Cleanup and rest periods 26% of actual labor time Fringe benefits 25% of wage rate Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hours per brake repair hours eTextbook and Media Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.3. 1.25.) Standard direct labor hourly rates eTextbook and Media Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.3. 1.25.) Standard direct labor cost per brake repair $ eTextbook and Media If a brake repair took 4.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, es. 1.25.) Direct labor quantity variances e Textbook and Media