Bellingham Company produces a product that requires 8 standard direct labor hours per unit at a standard hourly rate of $9.00 per hour. If 4,100 units used 33,500 hours at an hourly rate of $8.64 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number