Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of s15.00 per hour. \\( 1 f \\) 2,700 units used 7,800 hours at an hourly rate of \\( \\$ 15.30 \\) per hour, what is the direct labor (a) rate variance, (b) time varlance, and (c) cost variance? Entar a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number