The following data relate to labor cost for production of 5,300 cellular telephones:

Actual: 3,580 hrs. at $13.7

Standard:3,520 hrs. at $14

a.Determine the direct laborrate variance, direct labortime variance, and total direct laborcost 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$

Total direct labor cost variance$