Direct Labor Variances The following data relate to labor cost for production of 6,100 cellular telephones: Actual: 4,110 hrs. at $15.00 Standard: 4,050 hrs. at 515,30 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. b. The employees may have been less-experienced or poorly trained, thereby resulting in a tabor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard