Direct Labor Variances

The following data relate to labor cost for production of $4,100$ cellular telephones:

Actual:

$2,750$ hrs$.$ at $$14\mathrm{.}40$

Standard:

$2,710$ hrs$.$ at $$14\mathrm{.}70$

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 $q,$ labor rate than planned. The lower level of experience or training may have resulted in $$ efficient performance. Thus, the actual time required was $$ than standard.