Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $22.00 per hour. 15,600 units used 63,600 hours at an hourly rate of $19.35 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 $fill in the blank 2 Favorable

b. Direct labor time variance $fill in the blank 4 Unfavorable

c. Direct labor cost variance $fill in the blank 6 Unfavorable