Exercise $9-11($Algo$)$ Working Backwards from Labor Variances $[$L$09-5]$

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

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Hours$]],\backslash$table$[[$Standard$],[$Mate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Motor tune$-$up$,2\mathrm{.}50,$$$32\mathrm{.}00,$$$80\mathrm{.}00$