Bellingham Company produces a product that requires 8 standard direct labor hours per unit at a standard hourly rate of $11.00 per hour If $,400 units used 44,100 hours at an hourly rate of $11.55 per hour, what is the direct labor (a) nate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance at a nneitive number