Direct Labor Variances The following data relate to labor cost for production of 6,100 cellular tefephones a. Determine the direct laber rote variance, direct labor ume variance, and total direct labor coat variance. Enter a faverable variance as a negative number uising a mini is ily and an unfavorable variance as a positive number b. The employees may have been less-experienced or pooriy trained, thereby resulting in a labor rate than planned. The lower levei of experience or training may have resulted in efficient performance, Thus, the actual time required was thanstandard