The Smart Garage 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 $47$ tune$-$ups were completed during the week, and the controller recalls the following variance data relating to tune$-$ups:

Labour rate variance $$126F$

Total labour variance $132U$

Required:

Determine the number of actual labour$-$hours spent on tune$-$ups during the week. $($Round your answer to the nearest whole

number.$)$

Actual labour$-$hours

hours

Determine the actual hourly rate of pay for tune$-$ups 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.$)$