Direct Labor Variances The following data relate to labor cost for production of 6,400 cellular telephones: Actual: Standard: 4,260 hrs. at $14 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 Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a lowerlabor rate than planned. The lower level of experience or training may have resulted in lessefficient performance. Thus, the actual time required was more than standard. 4,330 hrs. at $13.7 Favorable Unfavorable FavorableV