Monte 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 5 hours
Hourly wage rate $14
Payroll taxes 20% of wage rate
Setup and downtime 8% of actual labor time
Cleanup and rest periods 30% of actual labor time
Fringe benefits 25% of wage rate

Required:
a. Determine the standard direct labor hours per brake repairs.
b. Determine the standard direct labor hourly rate.
c. Determine the standard direct labor cost per brake repair.
d. If a brake repair took 3.60 hours at the standard hourly rate, what was the direct labor quantity variance?