MinnOil performs oil changes and other minor maintenance services (e.g., tire pressure
checks) for cars. The company advertises that all services are completed within 15 minutes
for each service. On a recent Saturday, 160 cars were serviced, resulting in the following
labor variances: rate, $19 unfavorable; efficiency, $14 favorable. If MinnOil’s standard labor
rate is $7 per hour, determine the actual wage rate per hour and the actual hours worked.
Wage Rate ....Hours Worked