1- Direct Labor Variances Bellingham Company produces a product that requires 6 standard hours per unit at a standard hourly rate of $21.00 per hour. If 5,700 units required 33,200 hours at an hourly rate of $22.05 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) 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.

a. Direct labor rate variance	$	Unfavorable
b. Direct labor time variance	$	Favorable
c. Direct labor cost variance	$	Unfavorable
2- Bellingham Company produced 7,000 units of product that required 1.5 standard hours per unit. The standard variable overhead cost per unit is $2.60 per hour. The actual variable factory overhead was $28,340. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $