The following data relate to labor cost for production of 6,700 cellular telephones: Actual: 4,560 hrs. at $14.40 Standard: 4,490 hrs. at $14.70 an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in a training may have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience or than standard