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Direct Labor Variances

The following data relate to labor cost for production of $3,600$ cellular telephones:

Actual: $2,410hrs,$ at $$14\mathrm{.}60$

Standard: $2,370hrs,$ at $$14\mathrm{.}80$

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.

$\backslash$table$[[$Rate variance,$$,,$Favorable$],[$Time variance,$$,,$ Unfavorable,$]]$

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.