Bellingham Company produces a product that requires 6 standard direct labor hours per unit at a standard hourfy rate of $11.00 per hour, If 2,900 units used 17,100 hours at an hourly rate of $11.55 per hour, what is the direct labor (a) rate variance, (b) time varlance, and (c) cost variance? Enter a favorable vartance as a negativ number using a minus sign and an unfavorable variance as a positive number