Direct Labor Variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: Standard: 3,520 hrs. at $13.20 3,460 hrs. at $13.40 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 efficient performance. Thus, the actual time required was labor rate than planned. The lower level of than standard. b. The employees may have been less-experienced or poorly trained, thereby resulting in a experience or training may have resulted in