Direct Labor Variances The following data relate to labor cost for production of 5,700 cellular telephones: Actual: 3,820 hrs. at $12.8 Standard: 3,760 hrs. at $13.1 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 $:] X Favorable J Time variance $:] Unfavorable V/ Total direct labor cost variance $:] Favorable J b. The employees may have been lessexperienced or poorly trained, thereby resulting in a lower J labor rate than planned. The lower level of experience or training ) may have resulted in less J efcient performance. Thus, the actual time required was more V than standard