C) cost variance? BE 22-2 Direct labor variances Bellingham Company produces a product that requires 4 standard direct labo at a standard hourly rate of $20 per hour. If 15,000 units used 61,800 h of $19.85 per hour, what is the direct labor (A) rate variance, (B) time v hours at an houty e variance, and (C)cs per HMEOW at a