ClearGlass make home replacement windows used by contractors to replace the windows in existing homes. Based on the most recent mix of window sizes being built the average direct labor standard time per window is 1.75 hours. Workers at ClearGlass are paid on average 19.20 per hour. The direct materials cost per window averages 45.20 and other operating costs total 38.50 per window. Under consideration is new tooling that would reduce the standard time by 15.0%.

1. What is the average direct labor standard time per window in minutes?
2. If direct labor efficiency last period was 93.5%, what is the actual average direct labor time in minutes per window?
3. If through the use of new tools the average direct labor standard time was predicted to go down by 15.0%, what is the new average production rate per hour per worker assuming 100% efficiency?
4. What is the standard factory cost for an average window based on the data given assuming 100% labor efficiency not using the new tools?
5. What is the actual factory cost without using new tools for a window using the labor efficiency of part b assuming all other costs and expenses are unaffected by this small loss of labor efficiency?
6. What is the predicted standard factory cost using 100 percent labor efficiency if new tools stated in the problem are installed?