Reading Direct Labor Variances Bellingham Company produces a product that requires 2 standard direct labor hours per unit at a standard hourly rate of $13.00 per hour. 172,100 units used 4,400 hours at an hourly rate of $12.61 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 Previous Emal institor Subme Test for Grading