The auto repair shop of Quality Motor Company uses standards to control the labor time and labor cost in the shop. The standard labor cost for a motor tune-up is given below:

The auto repair shop of Quality Motor Company uses standards to control the labor time and labor cost in the shop. The standard labor cost for a motor tune-up is given below: Standard Standard Standard Job Hours Rate Cost Motor tune-up 2.10 $6.50 $13.65 ' The reoord showing the time spent in the shop last week on motor tuneups has been misplaced. However, the shop supervisor recalls that 140 tune-ups were completed during the week, and the oontroller recalls the following variance data relating to tune-ups: Labor ratevariance $833 F Labor spending variance $441 U