Direct Labor Variances The following data relate to labor cost for production of 6,400 cellular telephones: Actual: 4,350 hrs. at $15.3 Standard: 4,280 hrs. at $15.5 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 wing a musson and an unfavorable variance as a positive number Rate variance Time variance Total direct labor cost variance b. The employees may have been less experienced or poorly trained, thereby resulting in a have resulted in efficient performance. Thus, the actualtime required was laborate than planned. The lower level of experience or trang than standart