Direct Labor Variances The following data relate to labor cost for production of 5,300 cellular telephones: a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost varlance. Enter a fovorable variance as a negative number using a minus sian and an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in a training may have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or than standard