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

Quality Motor Company established the standard labor cost for a motor tune$-$up shown below:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Hours$]],\backslash$table$[[$Standard$],[$Rate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Motor tune$-$up$,2\mathrm{.}50,$$$38\mathrm{.}00,$$$95\mathrm{.}00$