Direct Labor Variances The following data relate to labor cost for production of 3,900 cellular telephones Actual: Standard:2,570 hrs. at $14.5 a. Detemine 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 Time varlance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a the actual time required was 2,610 hrs. at $14.3 labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus than standard