Direct Labor Variances Beltingham Company produces a product that requires 2 standard houns per unit at a standerd hourly rate of $18.00 per hour. If 4,800 units required 10,000 heurs at an hourhy rate of $17.10 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 b. Direct labor time variance c. Total direct labor cost variance