Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. 15,200 units used 64,400 hours at an hourly rate of $19.00 per hour.

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