The following data relate to labor cost for production of 4,000 cellular telephones:

Actual:	2,670 hrs. at $12.5
Standard:	2,630 hrs. at $12.8

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 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.

Answer rating: 100% (QA)

You can see the answer from the photo I sent Thank you a Rate Variance 2630 12591... View the full answer