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Exercise 25-4 Exercise 25-4 Monte Services, Inc. is trying to establish the stan

ID: 2436442 • Letter: E

Question

Exercise 25-4

Exercise 25-4

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 repair 5.0 hour Hourly wage rate $14 Payroll taxes 17% of wage rate Setup and downtime 8% of actual labor time Cleanup and rest periods 30% of actual labor time Fringe benefits 24% of wage rate Determine the standard direct labor hours per brake repair. (Round answer to 2 decimal places, e.g. 1.25.)
Standard direct labor hours per brake repair

hours

Explanation / Answer

Standard direct labor hours per brake repair = 5+(5*8%)+(5*30%)= 6.9 hours