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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

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

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