eBook Show Me How Direct Labor Variances Bellingham Company produces a product that requires 9 standard direct labor hours per unit at a standard hourly rate of $12.00 per hour. If5.600 units used 48.400 hours at an hourly rate of $12.50 per hour, what is the direct labor () rate variant (1) time variance, and (c) cost vanance Enter a favorable vanance as a negative number using a minus sign and an unfavorable variance as a positive number a. Direct Iborrate variance b. Direct labor time variance 6. Direct labor cost arance