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Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. 15,600 units

Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. 15,600 units used 64,500 hours at an hourly rate of $19.10 per hour.

Direct labor rate variance: $_____

Direct labor time variance: $_____

Direct labor cost variance: $_____

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