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The follawing data relate to labor cost for production of 4,400 cellular telephones: a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable varrance as a negative number using a minus signi and an unfavorable variance as a positive number. b. The eimployees may have been less-experienced or poorly trained, thereby resulting in a may have resulted in efficient performance. Thus, the actual time required was Habor rate than planned. The lower level of expenence or training : than standard. Direct Labor Variances Glacier Bicycle Company manufactures commuter bicycles from recycled materials. The following data for Dctober of the current year are ayarlabie: a. Determine for October the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a faverabfe variance as a negatie f minus sign and an unfavorable vanance as a positive number. b. How much direct labor should be debited to Work in Process? Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: If productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $190,500, determine the variable fact overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.25 per hout Enter favorable variance as a negative number using 8 minus sign and an unfavorable variance as a positive number