Direct Labor Variances The following data relate to labor cost for production of 5,800 cellular telephones: Actual: 3,900 hrs. at $12.80 Standard: 3,840 hrs. at $13.00 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 b. The employees may have been less-experienced or poorly trained, thereby resulting in a may have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or training than standard