Belingham Company produces a product that requires 3 standard direct iabor hours per unit at a standard hourly rate of 521.00 per hour. 15,700 units used 66,100 hours at an hourly rate of $19,15 per hour This information has been collected in the Microsof Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the quertions beiow. Open spreadsheet What is the direct labor (o) rote varance, (b) time vahance, and (c) cost variance? Hound your aniwees to the nearest dollar. Enter a favorabie variance as a nogative number using a minus sign and an unfovorable variance as postive fumber