2. Accounting
3. direct labor variances the following data relate to labor cost...

# Question: direct labor variances the following data relate to labor cost...

###### Question details

Direct Labor Variances

The following data relate to labor cost for production of 4,300 cellular telephones:

 Actual: 2,930 hrs. at $14 Standard: 2,880 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 $Time variance$ Total direct labor cost variance \$

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