The following data relate to labor cost for production of 3,500 cellular telephones: Actual: 2,350 hrs. at $12.90 Standard: 2,310 hrs. at $13.10 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favora negative number using a minus sign and an unfavorable variance as a positive number. Rate variance Time variance Total direct labor cost variance labor rat b. The employees may have been less-experienced or poorly trained, thereby resulting in a The lower level of experience or training may have resulted in efficient performance. Thus, the actual than standard was