Direct Labor Variances The following data relate to labor cost for production of 6,000 cellular telephones: Actual: 4,060 hrs. at $13.10 Standard: 4,000 hrs. at $13.30 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 $ X Unfavorable Total direct labor cost variance $ Favorable labor rate than planned. The lower level of experience or training b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower may have resulted in less efficient performance. Thus, the actual time required was more than standard