The following data relate to labor cost for production of 4, 100 cellular telephones; Actual: 2, 740 hrs. at $13.00 $ 35, 620 Standard: 2, 700 hrs, at $13.30 $35, 910 Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter all values as a positive number and then Rate variance $ _________ Time variance $ _____ Total direct labor cost variance $ __________ The employees nay have been less-experienced or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus the actual time required was more than standard