Use the following information to answer questions 5 - 6: 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 as follows: 2.0 hours @ $25.00/hour $50.00. The record showing the time spent in the shop last week on motor tune-ups has been misplaced. However, the shop supervisor recalls that 60 tune-ups were completed during the week, and the controller recalls the following variance data related to tune-ups: Labor rate variance = $300 F: Labor spending variance $200 U. 5. What is the number of actual labor-hours spent on tune-ups during the week? 6. What is the actual hourly rate of pay for tune-ups (rounded to the nearest cent)? Use the following information to answer questions 7.8 Order Up, Inc. is a shipping company for major retailers. The company uses a predetermined variable overhead rate based on direct-labor hours. In the most recent month, 80,000 items were shipped to customers using 5,000 direct labor-hours. The company incurred a total of $11,800 in variable overhead costs. According to the company's standards, 0.06 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $2.60 per direct labor-hour. 7. What is the variable overhead spending variance? (Indicate both a dollar amount and favorable/unfavorable) 8. What is the variable overhead efficiency variance? (Indicate both a dollar amount and favorable/unfavorable)