The following data relate to labor cost for production of 4,900 cellular telephones: Actual: 3,320 hrs. at $15.50 Standard: 3,270 hrs. at $15.80 b. The employees may have been less-experienced workers who were paid less than more-experienced workers 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