b. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance asa negative number using a minus sign and an unfavorable variance as a positive number Direct labor rate variance Direct labor time variance Total direct labor cost variance c. Determine variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance