Direct Labor Variances The following data relate to labor cost for production of 4,000 cellular telephones: Actual: 2,680 hrs. at $16.30 Standard: 2,640 hrs. at $16.50 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 have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or training may than standard