Direct Labor Variances Bellingham Company produces a product that requires 9 standard hours per unit at a standard hourly rate of $14.00 per hour. If 5,000 units required 43,200 hours at an hourly rate of $14.42 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 5. Direct labor rate variance b. Direct labor time variance c. Total direct labor cost variance