Direct Labor Variances The following data relate to labor cost for production of 3,300 cellular telephones: Actual: 2,230 hrs. at $14.1 Standard: 2,190 hrs. at $14.4 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 S Unfavorable Total direct labor cost variance S Favorable