Direct Labor Variances

The following data relate to labor cost for production of $5,400$ cellular telephones:

Actual: $3,620hrs,$ at $$13\mathrm{.}40$

Standard: $3,560$ hrs$,$ 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

Time variance

Total direct labor cost variance $$

b$.$ The employees may have been less$-$experienced or poorly trained, thereby resulting in a or training may have resulte$$ in $$ efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience

$$ than standard.