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

Job	Standard Hours			Standard Rate			Standard Cost
Motor tune-up		3		$	22		$	66

The record showing the time spent in the shop last week on motor tune-ups has been misplaced. However, the shop supervisor recalls that 49 tune-ups were completed during the week, and the controller recalls the following variance data relating to tune-ups:

Labour rate variance	$	130	F
Total labour variance		136	U

Required:

1. Determine the number of actual labour-hours spent on tuneups during the week. (Round your answer to the nearest whole number.)

Actual labour-hours hours 2. Determine the actual hourly rate of pay for tuneups last week. (Hint A useful way to proceed would be to work from known to unknown data either by using the variance formulas or by using the columnar format shown in Exhibit 11-5.) (Round intermediate calculations to the nearest whole number and final answer to 2 decimal places.) Actual rate per hour