Factory Overhead Controllable Variance Bellingham Company produced 5,000 units of product that required 5 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.60 per direct labor hour. The actual variable factory overhead was $161,200. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Labor Variances Bellingham Company produces a product that requires standard direct labor hours per unit at a standard hourly rate of $14.00 per hour. If 3,300 units used 27,500 hours at an hourly rate of $13.44 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? 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 b. Direct labor time variance c. Direct labor cost variance Direct Materials Variances Bellingham Company produces a product that requires 10 standard pounds per unit. The standard price $11 per pound. If 5,200 units used 49,900 pounds, which were purchased at $11.22 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a. Direct materials price variance b. Direct materials quantity variance c. Direct materials cost variance