The following data relate to labor cost for production of $7,100$ cellular telephones:

Actual: $,4,800hrs,$ at $$15\mathrm{.}80$

Standard: $,4,720hrs.$ at $$16\mathrm{.}10$

a$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sil and an unfavorable variance as a positive number.

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