Direct Labor Variances The following dita relate to labor cost for production of 7,000 cellular telephones: Actual: 4,740 hrs, at $12.80 Standard: 4,670 hrs. at $13.00 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cast variance. Enter a favorable variance as a niegative number using a minus sign.and an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficlent performance. Thus, the actual time required was than standard