Direct Labor VariancesThe following data relate to labor cost for production of $3,600$

cellular telephones: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.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$$efficient performance. Thus, the actual time

required was$$than standard.