Direct Labor Variances The following data relate to labor cost for production of 6,900 cellular telephones: Actual: 4,650 hrs. at $15.2 4,580 hrs. at $15.4 Standard: 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 Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard