Direct Labor Variances Bellingham Company produces a product that requires a standard direct lobor hours per unit to standard hourly rate of $11.00 per hour. 184,100 units used 25,300 hours at an hourly rate of $10.78 per hour, what is the direct labor (a)tate variance, () time variance, and (c) cost varianca) Enter a favorable variance as a negative number using a minussion and an unfavorable variant as a positive number, a. Direct laborate variance -5,566 Favorable b. Direct labor time variance 7,700 Unfavorable c. Direct labor cost variance Unfavorable