Alvarado Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $10.00 per hour, if 3,000 units used 29,100 hours at an hourly rate of $10.20 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavoroble variance as a positive number. a. Direct labor rate variance b. Direct tabor time variance c. Direct labor cost variance