Direct Labor Variances

Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $21.00 per hour. If 3,000 units used 9,400 hours at an hourly rate of $19.95 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	$fill in the blank 1	Favorable
b. Direct labor time variance	$fill in the blank 3	Unfavorable
c. Direct labor cost variance	$fill in the blank 5	Favorable