Bellingham Company produces a product that requires 7 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. If 3,000 units used 21,600 hours at an hourly rate of $20.37 per hour, what is the direct labor (a) rate variance, (b) time variance, and ) cost variance? 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 b. Direct labor time variance 6. Direct labor cost variance