Dura Labor Variances The following data relate to labor cost for production of 3.700 cellular telephones Acturt : 2.480 hrs at 13.00 Standard 2,440 at $14.20 a. Determine the direct laborate variance, direct labore once and total direct labor cost var mer favorabile variance as a negative number wing cousin anda unfavorable vacus a positive number Rate variance 740 X Favorable Time variance 568 Unfavorable Total direct labor cost variance 176 x Favorable b. The employees may have been less-experienced workers who were paid less than more experienced workers or poorly trained, thereby resulting in a lower tabor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard