Direct Labor Variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: 3,510 hrs. at $13.70 Standard: 3,450 hrs. at $13.90 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 Favorable Unfavorable Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower training may have resulted in less efficient performance. Thus, the actual time required was more labor rate than planned. The lower level of experience or than standard.