Direct Labor Variances The following data relate to labor cost for production of 6,000 cellular telephones: Actual: 4,080 hrs. at $14.20 Standard: 4,020 hrs. at $14.40 . Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative sumber using a minus sign and an unfavorable variance as a positive number Rate variance Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard