Direct labor variances
The following data is provided for Bellingham Company:
DATA
Standard direct labor hours per unit	3
Standard hourly rate	$21.00
Units produced	15,100
Actual labor hours used	62,600
Actual hourly rate	$19.55
Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the Amount column. Select the corresponding type of variance in the dropdowns in cells D15:D17. Transfer the numeric results for the green entry cells (C15:C17) into the appropriate fields in CNOWv2 for grading.
	Amount		Formulas
a.	Direct labor rate variance
b.	Direct labor time variance
c.	Direct labor cost variance