Direct Labor Variances The following data relate to labor cost for production of 3,900 cellular telephones: 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 than planned. The lower level of experience or training may have resulted in Thus, the actual time required was labor rate efficient performance. than standard