Calculator Direct Labor Variances Bllingham Company produces a product that requires 10 standard hours per unit at a standard hourly rate of $21.00 per hour. If 3,900 units required 40,200 hours at an hourly rate of $20.16 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. a. Direct labor rate variance b. Direct labor time variance c. Total direct labor cost variance