Direct Labor Variances The following data relate to labor cost for production of 3,700 cellular telephones: Actual: 2,510 hrs. at $16.10 Standard: 2,470 hrs. at $16.40 Determine the direct lahorrate variance, direct labor time variance, and total direct labor cout variance. Enter a favorable variance as a negative number singa minus sign and an unfavorable variance as a positive number, Rate variance Time variance Total direct labor cost variance The employees may have been less experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience ar training may have resulted in efficient performance. Thus, the actual time required was than standard