The following data relate to labor cost for production of 4,800 cellular telephones:

Actual: 3,230 hrs. at $13.10

Standard: 3,180 hrs. at $13.40

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 $?

Total direct labor cost variance $?