Direct Labor Variances Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $13.00 per hour. If 4,400 units used 12,900 hours at an hourly rate of $13.52 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