Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $22.00 per hour. 15,000 units used 64,300 hours at an hourly rate of $19.30 per hour.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Direct labor variances
The following data is provided for Bellingham Company:
DATA
Standard direct labor hours per unit	3
Standard hourly rate	$22.00
Units produced	15,000
Actual labor hours used	64,300
Actual hourly rate	$19.30
Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the Amount column. Select the corresponding type of variance in the dropdowns in cells D15:D17. Transfer the numeric results for the green entry cells (C15:C17) into the appropriate fields in CNOWv2 for grading.
	Amount		Formulas
a.	Direct labor rate variance
b.	Direct labor time variance
c.	Direct labor cost variance