Bellingham Company produces a product that requires 10 standard hours per unit at a standard hourly rate of $10.00 per hour. If 2,400 units required 23,300 hours at an hourly rate of $10.30 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a a. Direct labor rate variance $ b. Direct labor time variance $ c. Total direct labor cost variance