Direct tabor variances Bellingham company produces a product that requires 3 standard direct labor hours per unit at a standard hourfy rate of $21,00 per hour, 15,900 units used 61,500 hours at an hourfy rate of $19.65 per hour. Thit information has been coliected in the Microsoft Excel Orline fie. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet What is the direct labor (a) rate variarice, (b) time variance, and (c) cost var ance? Round your answers to thet nearest dollar; Enter a favorable variance as a negative number using a minks sign and an unfavorable variance as a positive number. a. Direct labor rate variance b. Direct labor time variance c. Direct labor cost variance