The following data relate to labor cost for production of 4,700 cellular telephones:

Actual:	3,150 hrs. at $12.60
Standard:	3,100 hrs. at $12.90

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
Time variance
Total direct labor cost variance

b. The employees may have been less-experienced or poorly trained, thereby resulting in a BLANK labor rate than planned. The lower level of experience or training may have resulted in BLANK efficient performance. Thus, the actual time required was BLANK than standard.