Direct Labor Variances Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $15.00 per hour. If 2.000 units used 25,000 hours at hourly rate of $15.30 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 mission and an unfavorable variance as a positive number. a. Direct labor rate variance 3,070 Unfavorable b. Direct labor time variance c. Direct labor cost variance