Direct Labor Variances

Bellingham Company produces a product that requires 10 standard direct labor hours per unit at a standard hourly rate of $13.00 per hour. If 3,800 units used 37,200 hours at an hourly rate of $13.65 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	Unfavorable
b. Direct labor time variance	$fill in the blank 3	Favorable
c. Direct labor cost variance	$fill in the blank 5	Unfavorable