The following data relate to labor cost for production of 7,000 cellular telephones: Actual: 4,720 hrs. at $14.90 Standard: 4,650 hrs, at $15.10 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 sign and an unfavorable variance as a positive number. Rate variance Time variance Favorable Unfavorable V Unfavorable Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower may have resulted in less efficient performance. Thus, the actual time required was more labor rate than planned. The lower level of experience or training than standard.