Direct labor variances

Bellingham Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of $20.00 per hour. 15,400 units used 65,500 hours at an hourly rate of $19.95 per hour.

Direct labor variances
The following data is provided for Bellingham Company:
DATA
Standard direct labor hours per unit	4
Standard hourly rate	$20.00
Units produced	15,400
Actual labor hours used	65,500
Actual hourly rate	$19.95

a. Direct labor rate variance	$	Favorable or Unfavorable
b. Direct labor time variance	$	Favorable or Unfavorable
c. Direct labor cost variance	$	Favorable or Unfavorable