Q$.1$ Bore Engine Co$.$ is trying to establish the standard labor cost of a typical engine tune$-$

up$.$ The following data have been collected from time and motion studies conducted over

the past month.

$$ Required $>$

Determine the standard direct labor hours per tune$-$up

Determine the standard direct labor hourly rate.

Determine the standard direct labor cost per tune$-$up$.$

If a tune$-$up took $1\mathrm{.}5$ hours at the standard hourly rate, what was the direct labor

quantity variance?