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 tuneup is given below:

Standard Hours                      Standard Rate                                     Standard Cost

Motor tuneup                  $                                                    $

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

Labor rate variance                                      $ F

Labor spending variance                             $ U

Required:

Determine the number of actual laborhours spent on tuneups during the week.

Determine the actual hourly rate of pay for tuneups last week.