Direct Labor Variances The following data relate to labor cost for production of 5,400 cellular telephones: Actual: Standard: 3,580 hrs. at $15 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 3,640 hrs. at $14.8 variance as a positive number. Rate variance Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a lowerlabor rate than planned. The lower leve efficient performance. Thus, the actual time required was more than standard. 728 X -9001 x -172 Favorable Unfavorable Unfavorable el of experience or training may have resulted in less