Bellingham Company produces a product that requires 6 standard direct labor hours per unit at a standard hourly rate of $20.00 per hour. If 4,200 unit used 25,700 hours at an hourly rate of $19.00 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number