Part D Monte Services, Inc. is trying to establish the standard labor cost of a typical brake repair. The following data have been collected fromtime and motion studies conducted over the past month.Actual time spent on the brake repairsHourly wage ratePayroll taxesSetup and downtimeCleanup and rest periodsFringe benefits(a)Your answer is correct.(b)(c)Determine the standard direct labor hours per brake repairs. (Round answer to 2 decimal places, e.g. 1.25.)eTextbook and MediaYour answer is correct.Standard direct labor hours per brake repair5 hoursStandard direct labor hourly rate $$1220% of wage rate11% of actual labor timeeTextbook and Media34% of actual labor timeYour answer is correct.25% of wage rateDetermine the standard direct labor hourly rate. (Round answer to 2 decimal places, e.g. 1.25.)7.2517.40Standard direct labor cost per brake repair $hoursDetermine the standard direct labor cost per brake repair. (Round answer to 2 decimal places, e.g. 1.25.)126.15Attempts: 1 of 2 usedAttempts: 1 of 2 used (d)If a brake repair took 5.60 hours at the standard hourly rate, what was the direct labor quantity variance? (Round answer to 2decimal places, e.g. 1.25.)Direct labor quantity variance$tA

Direct labor rate variance measures the cost of the difference between the expected labor rate and the actual labor rate. If the variance demonstrates that actual labor rates were higher than expected labor rates, then the variance will be considered unfavorable.4. Direct labor quantity variance = Standard rate * (Standard hour - Actual hour) = $17.4 * (7.25 - 5.60) = $17.4*1.65 = $28.71 Favorable