Direct Labor Variances Bellingham Company produces a product that requires 7 standard hours per unit at a standard hourly rate of $11.00 per hour 1 2 100 units required 15,300 hours at an hourly rate of $10.78 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Entera 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. Total direct labor cost variance Unfavorable Feedback