Direct Labor Variances Bellingham Company produces product that requires 7 standard hours per unit at a standard hourly rate of $11.00 per hour. If 5,700 units required 41,100 hours at an hourly rate of $10.67 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 13,563 X Favorable b. Direct labor time variance 389,400 x Unfavorable c. Total direct labor cost variance 5