Direct Labor Variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: 3,480 hrs. at $15.00 Standard: 3,430 hrs. at $15.20 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 744 X 760 16 X Favorable Unfavorable Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower planned. The lower level of experience or training may have resulted in less required was more than standard. labor rate than efficient performance. Thus, the actual time