Direct Labor Variances The following data relate to labor cost for production of 3,600 cellular telephones: Actual: 2,420 hrs. at $15.00 Standard: 2,380 hrs. at $15.20 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 Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or training may have resulted than standard