Ourect Lapor Variances The followiog data relate to labor cost for production of 3,500 cellular telephones: Actusi: 2,350 tris at 313.60 Standard: 2,310 hirs. at $14.00 a. Detemine the drect laber eate variance, direct labor tuine variance, and totai direc labor cost vaeiance, Enter a favorable variance as a negative number using a minus kign and at untaverkble varience as a positive number. b. The empleyes may have been less-expenienced of poorfy trained, theroby resuining in a Labor rate then planned. The lomer level af experience or training may have retuited in efroient performance. Thus, the actual time required was than standard