Direct Labor Variances Bellingham Company produces a product that requires 4 standard hours per unit at a standard hourly rate of $11.00 per hour. If 5,000 units required 19,600 hours at an hourly rate of $11.55 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 $ 9,800 X $ 58,400 X Favorable X Favorable b. Direct labor time variance C. Total direct labor cost variance $ Favorable X