Direct Labor Variances

Bellingham Company produces a product that requires $10$ standard direct labor hours per unit at a standard hourly rate of $$18\mathrm{.}00$ per hour. If $3,900$ units used $40,200$ hours at an hourly rate of $$17\mathrm{.}46$ 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

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