The following data relate to labor cost for production of 4,300 cellular telephones: Actual: 2,910 hrs. at $13.70 Standard: 2,860 hrs. at $13.90

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 Time variance $ fill in the blank 3 Total direct labor cost variance $ fill in the blank 5

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.