Calculator Direct Labor Variances Bellingham Company produces a product that requires 2 standard direct labor hours per unit at a standard hourly rate of $9.00 per hour. 17 5,100 units used 10,600 hours at an hourly rate of $9.27 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) 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 c. Direct labor cost variance