Bellingham Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of 520.00 per hour. 15,200 units used 63.00:] hours at an hourly rate of $19.50 per hour. This inforn'iation has been collected in the Microsoft Excel Online file. Dpen the spreadsheet, perform the required analysis, and input your answers in the questions below. Dpen spreadsheet II.I'iihat is the direct labor' (a) a : uariace, and {c} " ia-\"ce? 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 as 9,2?1] Favorable b. Direct labor time variance $ 36,000 Unfavorable c. Direct labor cost variance :5 33,6?5 Unfavorable