Quality Motor Company is an auto repair shop that uses standards to control its labor time and labor cost. The standard labor cost for a hotor tune$-$up is given below:

$\backslash$table$[[$Standard$,$Standard Rate Standard Cost,$],[$Motor tune$-$up$,$Hours,Stan$]]$

The record showing the time spent in the shop last week on motor tune$-$ups has been misplaced. However, the shop supervisor recalls hat $50$ tune$-$ups were completed during the week, and the controller recalls the following variance data relating to tune$-$ups:

$\backslash$table$[[$Labor rate variance,$$150F$