The following data relate to labor cost for production of 3,500 cellular telephones:

Actual: 2,380 hrs. at $14.40 Standard: 2,340 hrs. at $14.70

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	Favorable
Time variance	$fill in the blank 3	Unfavorable
Total direct labor cost variance	$fill in the blank 5	Favorable