Direct Labor Variances The following data relate to labor cost for production of 6,200 cellular telephones: Actual: 4,200 hrs. at $13.5 Standard: 4,130 hrs. at $13.8 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 Favorable v Time variance Unfavorable Total direct labor cost variance Favorable v b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower * labor rate than planned. The lower level of experience or training may have resulted in less v efficient performance. Thus, the actual time required was more v than standard