The following data relate to labor cost for production of 4,900 cellular telephones: Actual: 3,230 hrs. at $14.40 $46,512 Standard: 3,280 hrs. at $14.00 $45,920 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 labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard.