Direct Materials, Direct Labor, and factory Overhead Cost Variance Analysis unts of prodict were as follows: Fteqtired: I minus sign and an unfavorable variance as a positive number. Determine the direct labor rate variance, direct labor time variance, and total direct lubor cost variance. Enter a favorable variance as a negative narmber using at imenius sinil ind in intovorable variance as a positive number. engotive number using a minus sign and an unfovorable virionce as a positive numtier