Bellingham Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of $20.00 per hour. 15,000 units used 66,000 hours at an hourly rate of $19.60 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	FavorableUnfavorable
b. Direct labor time variance	$fill in the blank 4	FavorableUnfavorable
c. Direct labor cost variance	$fill in the blank 6	FavorableUnfavorable

DATA
Standard direct labor hours per unit	4
Standard hourly rate	$20.00
Units produced	15,000
Actual labor hours used	66,000
Actual hourly rate	$19.60

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 D15:D17. Transfer the numeric results for the green entry cells (C15:C17) into the appropriate fields in CNOWv2 for grading.