The following data relate to labor cost for production of 6,300 cellular telephones:

Actual:4,260 hrs. at $12.7

Standard:4,190 hrs. at $13

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 $fill in the blank 1

Time variance $fill in the blank 3

Total direct labor cost variance $fill in the blank 5

b.The employees may have been less-experienced or poorly trained, thereby resulting in a

higher / lowerlabor rate than planned. The lower level of experience or training may have resulted inmore/lessefficient performance. Thus, the actual time required wasmore/less

than standard.