Bellingham Company produces a product that requires $3$ standard direct labor hours per unit at a standard hourly rate of $$21\mathrm{.}00$ per hour. $15,100$ units used $63,600$ hours at an hourly rate of $$19\mathrm{.}95$ 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

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 D$15$:D$17.$ Transfer the numeric results for the green entry cells $(C15$:$C17)$ into the appropriate

fields in CNOWv$2$ for grading.

a$.$ Direct labor rate variance

Amount

Formulas

b$.$ Direct labor time variance

c$.$ Direct labor cost variance