Direct labor variances Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. 15,400 units used 62,700 hours at an hourly rate of $19.15 per hour. the Mini Fural Online film. Onen the spreadsheet, perform the required analysis, and input your answers in the What is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Round your answers to the nearest dollar. 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 Favorable b. Direct labor time variance Unfavorable c. Direct labor cost variance Unfavorable