Direct Labor Variances The following data relate to labor cost for production of 6, 300 cellular telephones: 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 $1266 unfavorable Time variance $0.01 favorable Total direct labor cost variance $356 unfavorable b. The employees may have been less experienced or poorly trained, thereby resulting in a higher labor rate than planned. The lower level of experience or training may have resulted in more efficient performance. Thus, the actual time required was less than standard. b. The employees may have been less experienced or poorly trained, thereby resulting in a higher labor rate than planned. The lower level of experience or training may have resulted in more efficient performance. Thus, the actual time required was less than standard