Direct Labor Variances Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $13.00 per hour. During February, the following activities pertaining to direct labor for ZX40 were recorded: Direct labor hours used 2,180 Direct labor cost $32,000 Units of ZX40 manufactured 4,600 (a) Determine the labor rate variance. $ 3,660 (b) Determine the labor efficiency variance. $ 1,560 F (c) Determine the total flexible budget labor cost variance. U