Direct Labor Variances The following data relate to labor cost for production of 3,400 cellular telephones: Actual: 2,290 hrs. at $16.30 $37,327 Standard: 2,250 hrs. at $16.60 $37,350 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter all values as a positive number and then identify the variance (e.g. Favorable or Unfavorable) in the adjacent column. Rate variance 2,160 x Favorable Time variance $ 2,160 X Unfavorable Total direct labor cost variance 3,020 X Favorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard