Direct Labor Variances Bellingham Company produces a product that requires 4 standard hours per unit at a standard hourly rate of $22.00 per hour. If 5,100 units required 20,800 hours at an hourly rate of $20.90 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 b. Direct labor time variance c. Total direct labor cost variance $ Factory Overhead Controllable Variance Bellingham Company produced 6,700 units of product that required 5.5 standard hours per unit. The standard variable overhead cost per unit is $3.00 per hour. The actual variable factory overhead was $112,650. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Factory Overhead Volume Variance Dvorak Company produced 4,900 units of product that required 5.5 standard hours per unit. The standard fixed overhead cost per unit is $2.00 per hour at 24,250 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Materials Variances Bellingham Company produces a product that requires 7 standard pounds per unit. The standard price is $7.5 per pound. If 2,900 units required 20,700 pounds, which were purchased at $7.2 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a. Direct materials price variance Unfavorable b. Direct materials quantity variance $ Favorable c. Total direct materials cost variance $ Unfavorable