Direct Labor Variances The following data relate to labor cost for production of 6,300 cellular telephones: Actual: Standard: 4,280 hrs. at $13.40 4,210 hrs. at $13.70 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 Favorable Favorable Total direct labor cost variance) Favorable training may have resulted in b. The employees may have been less-experienced or poorly trained, thereby resulting in a higher efficient performance. Thus, the actual time required was more labor rate than planned. The lower level of experience or than standard