How do determine the direct labor rate variance

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Reference no: EM132751714

The following data relate to labor cost for production of 4,800 cellular telephones:

Actual: 3,260 hrs. at $13.7
Standard: 3,210 hrs. at $13.9

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

Rate variance:

Time variance:

Total direct labor cost variance:

Reference no: EM132751714

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