Standard and actual costs for direct labor for the manufacture of 300 units of product were as follows: 
Determine the direct labor
(a) time variance,
(b) rate variance, and
(c) total cost variance.
Definitions:
Cumulative Recorder
A device used in behavioral psychology to record the frequency of behaviors over time, creating a graphical representation.
Graphic Record
A visual representation of data or information, usually in the form of charts, graphs, or diagrams.
Reinforcement Contingencies
Conditions that determine when reinforcement will be given for a particular behavior, crucial in the process of learning and behavior modification.
Discriminative Stimulus
A stimulus in the presence of which a particular response will produce reinforcement or a specific outcome, but will not do so in its absence.
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