Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. 15,700 units used 63,900 hours at an hourly rate of $19.65 per hour.

What is the direct labor (a)rate variance, (b)time variance, and (c)cost variance? Round your answers to the nearest dollar.

a. direct labor rate variance=

b. direct labor time variance=

c. direct labor cost variance=