Direct Labor Varlances The following data relate to labor cost for production of 7,000 cellular telephones: Actual: 4,740 hrs. at $12.50 Standard: 4,670hrs. at $12.80 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