Direct Labor Variances The following data relate to labor cost for production of 5,900 cellular telephones: Actual 3,970 hrs. at $15.70 Standard: 3,910 hrs at $15.90 a. Determine the direct Inborrate 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 b. The employees may have been less-experienced or poorly trained, thereby resulting in labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was standard than