Direct Labor Variances

The following data relate to labor cost for production of 5,600 cellular telephones:

Actual: 3,790 hrs. at $13.8

Standard: 3,730 hrs. at $14

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 $fill in the blank 1 Favorable

Time variance $fill in the blank 3 Unfavorable

Total direct labor cost variance $fill in the blank 5 Unfavorable