Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $2000 per hour If 3,400 units used 33,300 hours at an hourly rate of $2060 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