Direct labor variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: 3,480 hrs. at $14.10 Standard: 3,430 hrs. at $14.40 variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in a resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or training may have than standard