Direct Labor Variances Bellingham Company produces a product that requires 3 standard hours per unit at a standard hourly rate of $18.00 per hour. If 6,200 units required 18,200 hours at an hourly rate of $18.90 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 Unfavorable x $ -16,380 X $ 7,200 x Favorable X b. Direct labor time variance c. Total direct labor cost variance $ -23,580 X Unfavorable