Sheridan 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 3 hours Hourly wage rate $13 Payroll taxes 20% of wage rate Setup and downtime 12% of actual labor time Cleanup and rest periods 28% of actual labor time Fringe benefits 25% of wage rate X Your answer is incorrect. 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 hoursDetermine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor hourly rate $Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor cost per brake repair $ eTextbook and Media Your answer is partially correct. If a brake repair took 3.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, e.g. 1.25.) Direct labor quantity variance $ Favorable