The following data relate to labor cost for production of 4,500 cellar telephones Actual: 3,040 hrs. at $13.00 Standard: 2.990 hrs. at $13.20 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost warence Enter a favorable vanance as a negative number using a minus sign and an unfavorable variance as a positive number Rate variance Time variance Total direct labor cost vanance b. The employees may have been less experienced or poorly trained, thereby resulting in training may have resulted in efficent performance. Thus, the actualtime required labor rate than planned. The lower level of experience or than standard