Stephens Marine Repair is trying to establish the standard labor cost of a typical water- cooling pump repair. The following data have been collected from time and motion studies conducted over the past month. Actual time spent on pump repair 1.75 hours Hourly wage rate $24.00 Payroll taxes 10% of wage rate Onsite setup and downtime 5% of actual labor time Final adjustments and testing 10% of actual labor time Fringe benefits 20% of wage rate Required (a) Determine the standard direct labor hours per pump repair (b) Determine the standard direct labor hourly rate. (c) Determine the standard direct labor cost per pump repair. (d) If a pump repair took 1.75 hours at the standard hourly rate, what was the direct labor quantity variance?