The following data relate to labor cost for production of 3.300 celular telephones Actual: 2,210 hrs at $13 Standard: 2,180 hrs at $13:3 a. Determine the direct labor rate variance, direct laborumo vartance, and total direct labor colt vartance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as n positive number. Rate variance Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned The lower level of experience or training may have resulted in efficient performance. Thus, the actual time requtred than standard was