Direct Labor Variances The following data relate to labor cost for production of 6,400 cellular telephones: Actual: 4,340 hrs. at $14.80 Standard: 4,270 hrs. at $15.10 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 minus sign and an unfavorable variance as a positive number. Rate variance Favorable Time variance Unfavorable Total direct labor cost variance Favorable