Direct Labor Variances The following data relate to labor cost for production of 5,500 cellular telephones: Actual: 3,720 hrs. at $15.80 Standard: 3,660 hrs. at $16.10 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 Time variance 966 Unfavorable Total direct labor cost variance X Favorable V