Direct Labor Variances The following data relate to labor cost for production of 6,800 cellular telephones: Actual: 4,580 hrs. at $12.90 Standard: 4,510 hrs. at $13.10 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 Time variance Total direct labor cost variance $ labor rate than planned. The lower level of experience or training may have resulted in efficient performance. b. The employees may have been less-experienced or poorly trained, thereby resulting in a Thus, the actual time required was than standard