Bellingham Company produces a product that requires $4$ standard

hours per unit at a standard hourly rate of $$12\mathrm{.}00$ per hour. If

$5,600$ units required $21,500$ hours at an hourly rate of $$12\mathrm{.}36$ per

hour, what is the direct labor $($a$)$rate variance,

$($b$)$time variance, and $($c$)$ total direct labor$$cost

variance? Enter a favorable variance as a negative number using a

minus sign and an unfavorable variance as a positive number.