Direct Labor Variances The following data relate to labor cost for production of 3,900 cellular telephones: Actual: 2,630 hrs. at $14 Standard: 2,590 hrs. at $14.3 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 Total direct labor cost variance