The following data relate to direct labor costs for the production of smart tablets Actual3,910 hrs. at $16.40 $64,124 Standard 3,970 hrs. at $16.20 $64,314 a. Determine the the rate variance, time variance, and total direct labor cost variance. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Rate variance Time variance Total direct labor cost variance b. Which of the following statements regarding causes of these labor variances is false