Wildhorse Services, Inc. is trying to establish the standard labor cost of a typical brake repair. The following data have been collected from time and motion studies conducted over the past month. Actual time spent on the brake repairs 3 hours Hourly wage rate Payroll taxes Setup and downtime Cleanup and rest periods Fringe benefits $15 20% of wage rate 6% of actual labor time 34% of actual labor time 25% of wage rate Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, eg. 1.25) Standard direct labor hours per brake repair hours eTextbook and Media Determine the standard direct labor hourly rate. (Round answer to 2 decimal places, eg. 1.25) Standard direct labor hourly rate $ Determine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.) Standard direct labor cost per brake repair $ eTextbook and Media If a brake repair took 3.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2 decimal places, eg. 1.25) Direct labor quantity variance