Direct Labor Variances The following data relate to labor cost for production of 6,900 cellular telephones: Actual: 4,690 hrs. at $13.60 Standard: 4,620 hrs. at $13.80 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 $ E Total direct labor cost variance $ b. The employees may have been less-experienced or poorly trained, thereby resulting in a efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or training may have resulted in than standard