Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $22.00 per hour. If 4,300 units used 41,300 hours at an hourly rate of $23.10 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 unfavorable variance as a positive number. a. Direct labor rate variance $ Unfavorable b. Direct labor time variance $ Favorable c. Direct labor cost variance $ Unfavorable