I need assistance with finding the rate variance, time variance, cost variance.

Direct Labor Variances

The following data relate to labor cost for production of 3,900 cellular telephones:

Actual: 2,650 hrs. at $13.3

Standard: 2,610 hrs. at $13.5

a.Determine the direct laborrate variance, direct labortime variance, and total direct laborcost 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 alowerlabor rate than planned. The lower level of experience or training may have resulted inlessefficient performance. Thus, the actual time required wasmorethan standard.