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: The record showing the time spent in the shop last week on motor tune-ups has been misplaced. However, the shop supervisor recalls that 34 tune-ups were completed during the week, and the controller recalls the following variance data relating to tune-ups: Required: 1. Determine the number of actual labour-hours spent on tuneups during the week. (Round your answer to the nearest whole number.) 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.) 'AQI is the quantity of input used per unit of output produced: AQI=AQQ. AQ is the actual total quantity of input used to achieve the actual production AQ=AQIQ The cost accounting system must provide the level of Q and at least one of SQ/ is the standard quantity of input per unit of output, given on the standar SQ is the standard quantity of input allowed for making the budgeted level specified: SQ=SQ/S