Direct labor variances The following data relate to labor cost for production of 4,000 cellular telephones: Actual: 2,730 hrs. at $15.70 Standard: 2,690 hrs. at $16.00 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. b. The employees may have been less-experienced or poorly trained, thereby resulting in a or training may have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The fower level of experience than standard