Direct labor variances

Bellingham Company produces a product that requires $3$ standard direct labor hours per unit at a standard hourly rate of $$20\mathrm{.}00$ per hour. $15,600$ units used $63,100$ hours at an hourly rate of $$19\mathrm{.}50$ per hour.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.