Direct Labor Variances The following data relate to labor cost for production of 7,000 cellular telephonest Actual: 4,730 hrs, at $12.60 Standard: 4,660 hrs. at $12.90 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. a Rate variance Time variance Total direct labor cost variance labor rate than planned. The lower level of experience than standard 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