Beflingham Company produces a product that requires 8 standard direct labor hours per unit at a standard hourly rate of 512.00 per hour. If 4,000 units used 32 , .500 hours at. an hourly rate of \$11.40 per hour, what is the direct labor (a) rate voriance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negathe number:using a minus sign and an unfavorable variance as a positive number