Paulsons Piano Service, Inc. is trying to establish the standard labor cost of tuning a typical piano. The following data have been collected from time and motion studies conducted over the past three months.

Actual time spent on tuning a piano		1.25	hours
Hourly wage rate		$50
Payroll taxes		14	% of wage rate
Setup and downtime		5	% of actual labor time
Travel and rest periods		15	% of actual labor time
Fringe benefits		20	% of wage rate

(a)

Determine the standard direct labor hour per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.)

Standard direct labor hour

1.50 hours

(b)

Determine the standard direct labor hourly rate.

Standard direct labor rate

$ 67 per hour

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(c)

Determine the standard direct labor cost per each piano that is tuned. (Round answer to 2 decimal places, e.g. 15.25.)

Standard direct labor cost

$ per piano