The following data relate to labor cost for production of $20,000$ cellular telephones:

Actual: $,8,450hrs.$ at $$22\mathrm{.}50$

Standard: $,8,400hrs.$ at $$23\mathrm{.}00$

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.

$\backslash$table$[[$Rate variance,$$,x,$Unfavorable $v$