Direct Labor Variances

Bellingham Company produces a product that requires 7 standard hours per unit at a standard hourly rate of $13.00 per hour. If 4,200 units required 30,000 hours at an hourly rate of $12.74 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	$	Favarable or unfavorable
b. Direct labor time variance	$	Favarable or unfavorable
c. Direct labor cost variance	$	Favarable or unfavorable