The following data relate to labor cost for production of 6,300 cellular telephones:

Actual:	4,270 hrs. at $15.2
Standard:	4,200 hrs. at $15.5

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 higher/lower labor rate than planned. The lower level of experience or training may have resulted in more/less efficient performance. Thus, the actual time required was more/less than standard.