Direct Labor Variances The following data relate to labor cost for production of 6,800 cellular telephones: Actuals 4.590 hrs. at $15.50 5tandard: 4,520 hrs. at $15.80 a. Determine the direct iabor rate variance, direct labor time variance, and total direct Iabor cost variance. Enter a favorable varlance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The emplovees may have been less-experienced or poorly trained, thereby resulting in a training may heve resulted in efficient performance. Thus, the actual time required was Iabor rate than planned, The lawer level of epperience ar than standard. Fectuec * Chekm wos Unfavoretit vatiances can be thought of as inorasing costs (a deber. Fevorable viviasces aan be thought of as decresang costs (a crest) The laber com varience is the diflerence betwean the achal and standard labor cont. Consider lasors affiching iditor petcrmance