**Please use numbers given** Please answer the blank boxes in (a) - thank you in advance!! :)

Direct Labor Variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: Standard: 3,530 hrs. at $12.6 3,470 hrs. at $12.9 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 Favorable Time variance Unfavorable Total direct labor cost variance 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