Calculator Print item eBook Show Me How Direct Labor Variances The following data relate to labor cost for productio of 3,900 cellular telephones: Actual: 2,620 hrs. at $13.9 Standard: 2,580 hrs. at $14.1 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a' an unfavorable variance as a positive number. Rate variance Favorable Time variance $ Unfavorable Total direct labor cost variance Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor rate th resulted in less efficient performance. Thus, the actual time required was more than standard. Check My Wor