Direct Labor Variances The following data relate to labor cost for production of 7,100 cellular telephones: Actual: 4,790 hrs. at $15.4 4,710 hrs. at $15.7 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 A Time variance A Total direct labor cost variance A b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard