Direct Labor Variances The following data relate to labor cost for production of 7,100 cellular telephones: Actual: 4,790 hrs- at 515.60 Standard: 4,710 hrs, at 515.90 a. Determine the direct labor rote variance, direct labor time variance, and total direct labor cost variance, Enter a favorable variance as a negative number using a minus sign and en unfavorable variance as a positive number. b. The emplayens may have been less-experienced of 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 wasi) than standard