The following data relate to labor cost for production of 20,000 cellular telephones:

Actual:8,450 hrs. at $22.50Standard:8,400 hrs. 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.

Rate variance$fill in the blank 1

Favorable/Unfavorable

Time variance$fill in the blank 3

Favorable/Unfavorable

Total direct labor cost variance$fill in the blank 5

Favorable/Unfavorable

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.