Direct Labor Variances

Bellingham Company produces a product that requires $7$ standard direct labor hours per unit at a standard hourly rate of $$22\mathrm{.}00$ per hour. If $4,400$ units used $31,700$ hours at an hourly rate of $$21\mathrm{.}12$ 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

$ $$ Favorable

$$

Unfavorable

$ $q,$

s $q,x$