Bellingham Company produces a product that requires 3 standard direct tabor hours per unit at a standard hourly rate of $20.00 per hour 15,700 units used 65,300 hour at an hourly rate of $19.90 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 cuestions below Open spreadsheet What is the direct labor (a) rate variance, (b) tme variance, and (c) cost variance? Round your answers to the nearest dallar, Enter a favarable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Fredosk T chack Uy Work Untavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs (a creait). The tabor cost variance is the differince betwean the actual and standard labor cost