Direct Labor Variances Bellingham Company produces a product that requires 2 standard direct labor hours per unit at a standard hourly rate of $13.00 per hour. 1V 3,100 units uned 6,100 hours at an hourly rate of $13.52 per hour, what is the direct tabor (a) rate variance, (b) time variance, and (C) cont variance? Enter a favorable variatice 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