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.

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 required was than standard.