Direct Labor Variances The following data relate to labor cost for oroduction of 6,500 cellular telephones: a. Determine the direct labor rate variance, direct labor time variances, 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: b. The employees may have been less-experienced or pooriy trained thereby resuiting in a labor rate than planned. The lower level of experience or training may have resulted in efficiert performance. Thus, the actual time required was than standard