eBook Show Me How Calculator Printem Direct Labor Variances The following data relate to labor cost for production of 5,800 cellular telephones: Actual: 3,920 hrs. at $13.3 Standard: 3,860 hrs, at $13.5 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. Rate variance Favorable Time variance Unfavorable Total direct labor cost variance Unfavorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor 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, F