Direct Labor Variances

Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $8.00 per hour. If 3,200 units used 32,600 hours at an hourly rate of $7.68 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) 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. Direct labor cost variance	$