To determine Direct Labor Rate Variance, the actual rate per hour was $21.62 and the standard rate per hour is $23.00 and the actual hours worked was 0.25 hours, then the variance is 0.35 and is unfavorable True False To determine the Total Direct Labor Time Variance, the actual hours were .04, the actual rate of pay was $7.50, the standard hours were .05 and the standard rate of pay was $8.50. This would create a favorable outcome for the company. O True False