Direct Labor Variances The following data relate to labor cost for production of 5,300 cellular telephone:...

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Direct Labor Variances The following data relate to labor cost for production of 5,300 cellular telephone: Actual Standard 3,570 hrs at $14.9 3,510 hrs. at $15.2 a. Determine the direct labor rate variance, direct laber 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 al efficient performance. Thus, the actual time required was i labor rate than planned. The lower level of experience or training may have resulted in than standard Direct Labor Variances The following data relate to labor cost for production of 5,300 cellular telephone: Actual Standard 3,570 hrs at $14.9 3,510 hrs. at $15.2 a. Determine the direct labor rate variance, direct laber 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 al efficient performance. Thus, the actual time required was i labor rate than planned. The lower level of experience or training may have resulted in than standard