Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $10.00 per hour. It 4, 100 units used 42,200 hours at an hourly rate of $10.50 per hour, what is the direct labor (a) rate varianco, (b) time variance, and (c) cont 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 b. Direct labor time variance c. Direct labor cost variance