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Direct Labor Variances The following data relate to labor cost for production of 6,200 cellular telephones: Actual: 4,200 hrs. at $12.6 Standard: 4,130 hrs. at

Direct Labor Variances

The following data relate to labor cost for production of 6,200 cellular telephones:

Actual: 4,200 hrs. at $12.6

Standard: 4,130 hrs. at $12.9

a.Determine the direct laborrate variance, direct labortime variance, and total direct laborcost 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 $

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