The auto repair shop of Quality Motor Company uses standards tocontrol the labor time and labor cost in the shop. The standardlabor cost for a motor tune-up is given below:

	Standard Hours	Standard Rate	Standard Cost
Motor tune-up	2.50	$35.00	$87.50

The record showing the time spent in the shop last week on motortune-ups has been misplaced. However, the shop supervisor recallsthat 60 tune-ups were completed during the week, and the controllerrecalls the following variance data relating to tune-ups:

Labor rate variance	$	50	F
Labor spending variance	$	55	U

Required:

1. Determine the number of actual labor-hours spent on tune-upsduring the week.

2. Determine the actual hourly rate of pay for tune-ups lastweek. (Round your answer to 2 decimal places.)

	1. Actual labor hours hours 2. Actual hourly rate per hour

Dawson Toys, Ltd., produces a toy called the Maze. The companyhas recently established a standard cost system to help controlcosts and has established the following standards for the Mazetoy:

Direct materials: 7 microns per toy at $0.31 per micron

Direct labor: 1.2 hours per toy at $6.70 per hour

During July, the company produced 5,000 Maze toys. The toy'sproduction data for the month are as follows:

Direct materials: 78,000 microns were purchased at acost of $0.28 per micron. 34,250 of these microns were still ininventory at the end of the month.

Direct labor: 6,400 direct labor-hours were worked at acost of $46,080.

Required:

1. Compute the following variances for July: (Indicatethe effect of each variance by selecting "F" for favorable, "U" forunfavorable, and "None" for no effect (i.e., zero variance). Inputall amounts as positive values. Do not round intermediatecalculations. Round final answer to the nearest whole dollaramount.)

a. The materials price and quantity variances.

b. The labor rate and efficiency variances.

	1a. Material price variance Material quantity variance 1b. Labor rate variance Labor efficiencyvariance