The following data relate to labor cost for production of 7,100 cellilar telephones: a. Determine the direct labor rate vatiance, direct labor time variance, and total direct labor. cost variance, Enter a favorable variance as a negative number using a minus slon and an unfaverable varlance as a positive number. b. The employees may taye been less-emperienced or poonly trained, thereby resulting in a labor rate than planned. The lowes Tevel of expertence or training may tave resulted in efficient performance. Thus, the actial time required was thin standard