Direct Labor Variances The following data relate to labor cost for production of 3,600 cellular telephones: Actual: 2,400 hrs. at $16.20 Standard: 2,360 hrs. at $16.40 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 $fill in the blank 1 Favorable Time variance $fill in the blank 3 Unfavorable Total direct labor cost variance $fill in the blank 5 Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard.

he following data relate to labor cost for production of 3,600 cellular telephones: ctual: 2,400hrs. at $16.20 itandard: 2,360 hrs. at $16.40 The employees may have been less-experienced or poorly trained, thereby resulting in z labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was more than standard