I cant figure out a, the one with x's on it.

Direct Labor Variances The following data relate to labor cost for production of 20,000 cellular telephones: Actual: Standard: 8,400 hrs. at $23.00 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 Total direct labor cost variance 8,450 hrs. at $22.50 4,225 X 1,150 3,075 X Favorable Unfavorable Favorable 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 experience or training may have resulted in less efficient performance. Thus, the actual time required was morethan standard. efficient performance. Thus, the actual time required was more than standard