Bellingham Company produces a product that requires 2 standard hours per unit at a standard hourly rate of $19.00 per hour. If 3,100 units required 6,300 hours at an hourly rate of $18.43 per hour, what is the direct labor (a)rate variance, (b)time variance, and (c) total direct laborcost 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.Total direct labor cost variance$