Direct Labor Variances

The following data relate to labor cost for production of $5,600$ ?cellular telephones:

Actual: $3,770$ ?hrs$.$ ?at $$13\mathrm{.}50$

Standard: $3,710hrs.$ ?at $$13\mathrm{.}70$

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

$q$

Time variance

Total direct labor cost variance

$ $?$

$?$

$ $?$

$q,$

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 $?$ ?efficient performance. Thus, the actual time required was $?$ ?than standard.