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Shefheld Services, Inc. is trying to establish the standard labor cost of a typical brake repair. The following data have been collected from time and

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Shefheld 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. Actualtime spent on the brake repairs 2.10 hour Hourly wage rate $25.20 Payroll taxes 10% of wage rate Setup and downtime 20% of actual labor time Cleanup and rest periods 30% of actual labor time Fringe benefits 25% of wage rate If a brake repair took 3.36 hours at the standard hourly rate, what was the direct labor quantity variance? (Round all intermediate and final answer to 2 decimal places, eg. 1.25.) Direct labor quantity variance $

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