Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $20.00 per hour. 15,500 units used 65,100 hours at an hourly rate of $19.20 per hour, This information has been collected in the Microsoft Excel Online file. Open the spreedsheet, perform the requared analysis, and input your answers in the questions below, Open spreadsheet What is the direct lobor (a) rote vanionce, (b) time varionce, 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 numberi