Direct Labor Variances

The following data relate to labor cost for production of $4,700$ cellular telephones:

Actual: $3,170$ hrs$.$ at $$15\mathrm{.}30$

Standard: $3,120$ hrs$.$ at $$15\mathrm{.}60$

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 $fill in the blank $1$

Time variance $fill in the blank $3$

Total direct labor cost variance $fill in the blank $5$

b$.$ The employees may have been less$-$experienced workers who were paid less than more$-$experienced workers or poorly trained, thereby resulting in a

labor rate than planned. The lower level of experience or training may have resulted in

efficient performance. Thus, the actual time required was

than standard