Direct Labor Variances The following data relate to labor cost for production of 3,400 cellular telephones: Actual: 2,320 hrs. at $14.00 Standard: 2,280 hrs. at $14.30 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 labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the b. The employees may have been less-experienced or poorly trained, thereby resulting in a actual time required was than standard