Direct Labor Variances Bellingham Company produces a product that requires 2 standard direct labor hours per unit at a standard hourly rate of $16.00 per hour. If 2,000 units used 4,100 hours at an hourly rate of $15.52 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 $ _____