Direct Labor Variances

Alvarado Company produces a product that requires $8$ standard direct labor hours per unit at a standard hourly rate of $$13\mathrm{.}00$ per hour. If $6,100$ units used $47,300$ hours at an hourly rate of $$13\mathrm{.}39$ 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

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