Direct Labor Variances The following data relate to labor cost for production of 6,600 cellular telephones: Actual: Standard: 4,460 hrs. at $12.80 4,390 hrs. at $13.00 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 labor rate than planned. The lower level of experience or training may have resulted in Thus, the actual time required was standard. efficient performance. than ?