Direct Labor Variances

The following data relate to labor cost for production of 5,200 cellular telephones:

Actual:	3,520 hrs. at $14.5
Standard:	3,460 hrs. at $14.7

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	$	Favorable
Time variance	$	Unfavorable
Total direct labor cost variance	$	Unfavorable