Direct Labor Variances Bellingham Company produces a product that requires 8 standard houts per unit at a standard hourly rate of $12.00 per hour. If 4,200 units required 32.100 hours at an hourly rate at $12.36 per hour, what is the direct labor(a)rate variance, (b) time variance, and (c) total direct labor cost variance Enter a favorable vanance as a negative number using a minus in and an unfavorable variance as a positive number 3. Direct labor rate variance Unfavorable b. Direct labor time variance Favorable c. Total direct labor cost variance Favorable Feed Check My Work Unfavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs for credit) The direct labor cost variance is the difference between the actual and standard labor costs