Reference no: EM133073925

Question - Direct Labor Variances - The following data relate to labor cost for production of 3,300 cellular telephones:

Actual: 2,260 hrs. at $15.9

Standard: 2,220 hrs. at $16.2

a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance.

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