has 90 $15.00 40 min. 3 lbs. $2.50 $14,40 as a positive number 14.40 x 36 hours) 3,240 hrs. Direct labor standard cost per unit Direct Materials Quantity Varlance Total Direct Materials Cost Variance as a posieve favorable variance as a rate variance, direct labor time varlance, and total direct labor cost variance. Enter Direct Labor Rate Varliance Direct Labor Time Variance Total Direct Labor Cost Varlance heck May Work 10 more Check May wo Score: 0.0% 4 2 5 3