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Direct Labor Variances The following data relate to labor cost for production of 6,700 cellular telephones: Actual: 4,540 hrs. at $13.90 Standard: 4,470 hrs. at

Direct Labor Variances

The following data relate to labor cost for production of 6,700 cellular telephones:

Actual: 4,540 hrs. at $13.90
Standard: 4,470 hrs. at $14.10

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 $

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