Direct Labor Variances

The following data relate to labor cost for production of $5,100$ cellular telephones:

Actual: $3,420hrs,$ at $$12\mathrm{.}50$

Standard: $3,370$ hrs$.$ at $$12\mathrm{.}80$

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

$\backslash$table$[[$:$,$Favorable$],[$$$,$Unfavorable$],[$$$,]]$

b$.$ The employees may have been less$-$experienced or poorly trained, thereby resulting in a training may have resulted in $$ efficient performance. Thus, the actual time required was $$ efficient performance. Thus, the actual time required wasM