Direct Labor Variances The following data relate to labor cost for production of 3,400 cellular telephones: Actual: 2,240 hrs. at $15 $33,600 Standard: 2,280 hrs. at $14.7 $33,516

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 $????? Unfavorable

Time variance $????? Favorable

Total direct labor cost variance $???? Unfavorable

I only need help with "a."