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Direct Labor Variances Bellingham Company produces a product that requires 6 standard hours per unit at a standard hourly rate of $9.00 per hour. If

Direct Labor Variances Bellingham Company produces a product that requires 6 standard hours per unit at a standard hourly rate of $9.00 per hour. If 5,500 units required 34,300 hours at an hourly rate of $8.73 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 $
b. Direct labor time variance $
c. Total direct labor cost variance

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