Bellingham Company produces a product that requires 8 standard hours per unit at a standard hourly rate of $12.00 per hour. If 5,900 units required 49,100 hours at an hourly rate of $11.76 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.