Direct labor variances

The following data relate to labor cost for production of $6,200$ cellular telephones:

Actual: $4,170hrs.$ at $$14\mathrm{.}10$

Standard: $4,100hrs.$ at $$14\mathrm{.}30$

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 $$ efficient performance. Thus, the actual time required was $$ than standard.