page 2.pdf: SP2021-8. X Assignments CengageNOWV2 Online teach Cengage Learning eAssignment/takeAssignmentMain.do?invokera&takeAssignmentSessionLocator=&inprogress=false Upd Microsoft AutoUpdate Updates are ready to be installed eBook Show Me How Rett Direct Labor Variances The following data relate to labor cost for production of 22,000 cellular telephones: Actual: 4,220 hrs. at $44.50 Standard: 4,160 hrs, at $46.00 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 -379,150 X Favorable Time variance 187,790 X Unfavorable Total direct labor cost variance 191,360 x Favorable b. The employees may have been less-experienced workers who were paid less than more-experlenced workers or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard Feedback Check My Work Unfavorable variants can be thought of as increasing costs (a dobit). Favorable variances can be thought of as decreasing costs a credit The direct labor cost variance is the difference between the actual and standard labor cost Consider factors affecting labor performance