Bellingham Company produces a product that requires 4 stondard direct labor hours per unit at o-standard hourly rate of s8.00 per hour. If 5,600 units used 23,100 hours at an hourly rate of $7.84 per hour, what is the direct labor (a) rate sariance, (b) kime variance, and (c) cost variance? Enter a favorable variance as, a negative number using a minus sigh and an unfavorable variance as a positive number