Direct Lober Variances The following dota felate to labor cost for production of 5,600 cellular telephonest Actual: 3,760 hrs. at $16,30 Stendardr 3,700 his, at $16.50 a. Determine the dired Lbor rate vanance, diect labor time variance, and tceal direct labor cod warance. Inter a fayoralle variance as a negative namber using a minus sign and an untavorable vanance as a potitive number. b. The employees mar have been less-expenenced or poorly trained, therebr iesulting in a moy haye resulted in efficent performance. Thus, the actual time required was tabor fate than planhed. The lower level of experience or tnaing than standard