The following data relate to labor cost for production of 20,000 cellular telephones: Actual: 8,450hrs, at $22.50 Standard: 8,400hrs, at $23,00 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. b. The employens may have been less-experienced or poorly trained, thereby resulting in a lower level of experience or training may have resulted in labor rate than planned. The then standord