Direct Labor Variances Standard: The following data relate to labor cost for production of 6,000 cellular telephones: Actual: 4,080 hrs. at $14.20 4,020 hrs. at $14.40 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minussion and an unfavorable variance as a positive number. Rate variance Time variance a Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard