per hour. If 3,100 units required 30,100 hours at cost variance? Enter a favorable variance as a negative e Direct Labor Variances Tip Top Corp. produces a product that requires 10 standard hours per an hourly rate of $16.48 per hour, what is the direct labor (a) rate var number using a minus sign and an unfavorable variance as a positive a. Direct labor rate variance s b. Direct labor time variance s c. Direct labor cost variance