Direct Labor Variances The following data relate to taber cast for production of 4,600 cellular telephones Actual: 3,100 hes, at $12.60 Standard: 3.OS0 hrs, at $12.00 1. Determine the direct labor rate variant, direct labor time ance, and total direct labor cost variance. Enter a fuvable 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 b. The employees may have been less experienced workers who were paid less than more experienced workers or poorly trained, thereby resulting in a than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was standard