a. what is the direct labor time variance? b.what is the direct labor time variance? c.what is the direct labor cost variance

b. Determine the direct materials gm EX 23-8 Direct labor variances 5,500 cellular telepho e vanance The following data relate to labor cost for production o Actual Standard 3,450 hrs at $16.40 3,390 hrs at $16.70 $56,580 556,613 Determine th bD rare variance, time variance, and total direct labor cost varia iscuss what might have caused these variances EX 23-9 Direct labor variances nceProvence Bic ycle Company manufactures road bikes. The following data for Sept of the current year are available Quantity of direct labor used Actual rate for direct labor Bicydles completed in September Standard direct labor per bicycle Standard rate for direct labor 650 hrs. $14.00 per hr 280 2.25 hrs. $14.20 per hr