the following data relate to labor cost for production of 5,800 cellular telephones: Actual: 3,930 hrs. at $15.90 Standard: 3,870 hrs. at $16.20 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. Line Item Description Amount Variance Rate variance $fill in the blank 1 Time variance $fill in the blank 3 Total direct labor cost variance $fill in the blank 5 b. The employees may have been less-experienced or poorly trained, thereby resulting in a fill in the blank 1 of 3 labor rate than