eBook Show Me How Print Item Direct Labor Variances The following data relate to labor cost for production of 3,700 cellular telephones: Actual: Standard: 2,480 hrs. at $13.5 2,440 hrs. at $13.7 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 Time variance Favorable Unfavorable Total direct labor cost variance Favorable b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower resulted in less efficient performance. Thus, the actual time required was more labor rate than planned. The lower level of experience or training may have than standard. Check My Work 3 more Check My Work uses remaining. Screen capture now ^ Screenshot taken Show in folder Copied to clipboard Search + All work saved. EDIT DELETE