Direct Labor Vanances The following data relate to labor cost for production of 5,400 cellidar telephones! a. Determine the direct labor rate variance, direct labor bitue variance, and total direct labor cout voriance, Enter a favorable variance as a negative number using a minus and an untavorable variance as a positive number. b. The employees may have been less expenenced workers who were paid less than more expenenced workers or poorly traned, thereby resulting in a labor rate than planned. The lower level of experience or thaining may have resulted in. effoent performance. Thus, the actual time required was than standard