L04 M10-19. Direct Labor Variances tel (NT) Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic pro- cess. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $15.00 per hour. During February, the following activities pertaining to direct labor for ZX40 were recorded: Direct labor hours used ... 5,180 Direct labor cost... $67,000 Units of ZX40 manufactured 9,600 Required a. Determine the labor rate variance. b. Determine the labor efficiency variance. c. Determine the total flexible budget labor cost variance