Direct Labor Variances

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

Actual: $3,160$ hrs$.$ at $$13\mathrm{.}00$

Standard: $3,110$ hrs$.$ at $$13\mathrm{.}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.

b$.$ The employees may have been less$-$experienced or poorly trained, thereby resulting in $$

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.