The following data relate to labor cost for production of 6,100 cellular telephones: Actual 4,150 hrs. at $14.9 Standard 4,080 hrs. at $15.1 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 efficient performance. Thus, the actual time required was training may have resulted in than standard