Direct Labor Variances The following data relate to labor cost for production of 6,800 cellular telephones: Actual: 4,580 hrs. at $14.30 Standard: 4,510 hrs at $14.60 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 b. The employees may have been less experienced workers who were paid less than more experienced workers 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