NOTE: Please keep answers in the same format as below! Answers go in "fill in the blank" areas. Thank you!!!

Direct Labor Variances

The following data relate to labor cost for production of 4,900 cellular telephones:

Actual:	3,310 hrs. at $14
Standard:	3,260 hrs. at $14.3

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	$fill in the blank 1	Favorable
Time variance	$fill in the blank 3	Unfavorable
Total direct labor cost variance	$fill in the blank 5	Favorable

b. The employees may have been less-experienced or poorly trained, thereby resulting in a lower labor rate than planned. The lower level of experience or training may have resulted in less efficient performance. Thus, the actual time required was more than standard.