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Direct Labor Variances The following data relate to labor cost for production of 6,900 cellular telephones: Actual: 4,630 hrs. at $16.3 Standard: 4,560 hrs. at

Direct Labor Variances

The following data relate to labor cost for production of 6,900 cellular telephones:

Actual: 4,630 hrs. at $16.3 Standard: 4,560 hrs. at $16.5 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________

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