PE 23-2B Direct labor variances OBJ. 3 Dvorak Company produces a product that requires 3 standard hours per unit at a standard hourly rate of $17 per hour. If 1,000 units required 2,800 hours at an hourly rate of $16.50 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Total direct labor cost vanance Actual cost Standard cost Total direct labor cost vanance-(favorable) unfavorable Total direct materials cost variance: Actual cost Standard cost Total direct materials cost vanance-(favorable) unfavorable