Direct Labor Variances The following data relate to direct labor costs for the production of smart tablets. Actual 4,110 hrs. at $14.60 $60,006 Standard 4,180 hrs. at $14.40 $60,192 a. Determine the the rate variance, time variance, and total direct labor cost variance. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Rate variance $ Time variance Total direct labor cost variance b. Which of the following statements regarding causes of these labor variances is false