The following data relate to labor cost for production of 33,000 cellular telephones:

Actual:	6,330 hrs. at $49.50
Standard:	6,240 hrs. at $51.00

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.

Rate variance	?	Favorable
Time variance	4,590	Unfavorable
Total direct labor cost variance	?	Favorable