Direct Labor Variances The following data relate to labor cost for production of 4,700 cellular telephones: a. Determin

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Direct Labor Variances
The following data relate to labor cost for production of 4,700
cellular telephones:
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.
FavorableUnfavorable
FavorableUnfavorable
FavorableUnfavorable
b. The employees may have been
less-experienced or poorly trained, thereby resulting in
a
higherlower
labor rate than planned. The lower level of experience or
training may have resulted in
moreless
efficient performance. Thus, the actual time required
was
moreless
than standard.