Direct Labor Variances Bellingham Company produces a product that requires 9 standard hours per unit at a standard hourly rate of $21.00 per hour. If 3,300 units required 30,600 hours at an hourly rate of $20.16 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 25,704 X Favorable b. Direct labor time variance -18,900 X Unfavorable c. Total direct labor cost variance 6,804 X Favorable Factory Overhead Controllable Variance Bellingham Company produced 6,400 units of product that required 2 standard hours per unit. The standard variable overhead cost per unit is $6.90 per hour. The actual variable factory overhead was $90,880. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Factory Overhead Volume Variance Dvorak Company produced 3,800 units of product that required 3.5 standard hours per unit. The standard fixed overhead cost per unit is $2.75 per hour at 12,500 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number