Direct Labor Variances Bellingham Company produces a product that requires 10 standard hours per unit at a standard hourly rate of $11.00 per hour. 184,900 units required 47,500 hours at an hourly rate of $11.22 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cont 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. Total direct labor cost variance