Direct Labor Variances The following data relate to labor cost for production of 3,400 cellul ar telephones: Actual: 2,310 hrs. at 313,40 Standard: 2,270 hes, at 513.70 a. Detemine the direct tabor rate variance, direct labor time variance, and total direct labor cost varianct. Enter a favorabie variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The fower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standart