Direct Labor Variances The following data relate to labor cost for production of 4,200 cellular telephones:...

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Direct Labor Variances The following data relate to labor cost for production of 4,200 cellular telephones: Actual: 2,830 hrs. at $14.60 Standard: 2,790 hrs. at $14.80 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 or training may have resulted in i efficient performance. Thus, the actual time required was! labor rate than planned. The lower level of experience than standard. Direct Labor Variances The following data relate to labor cost for production of 4,200 cellular telephones: Actual: 2,830 hrs. at $14.60 Standard: 2,790 hrs. at $14.80 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 or training may have resulted in i efficient performance. Thus, the actual time required was! labor rate than planned. The lower level of experience than standard.