Direct Labor Variances Tip Top Corp. produces a product that requires 4 standard hours per unit at a standard hourly rate of $8 per hour. If 3,300 units required 12,700 hours at an hourly rate of $8.24 per variance as a positive number a. Direct labor rate variance b. Direct labor time variance c. Direct labor cost variance hour, what is the diret labor (o) rate variance, (b) time vaniance, and (e) coust variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable