Direct labor variances The following data is provided for Bellingham Company: DATA Standard direct labor hours per unit 3 Standard hourly rate $22.00 Units produced 158% Actual labor hours used 66:400 Actual hourly.f rate $19.90 What is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Round your answers to the nearest dollar. 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 Favorable V 4' b. Direct labor time variance Unfavorable ' J c. Direct labor cost variance GEE Unfavorable V J