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Direct Labor Variances Venceman Company produces a product that requires 8 standard hours per unit oto standard hourly rate of $11.00 per hour 13,200 units required 25,300 hours at an hourly rate or $11.55 per hour, what is the direct labor() rote varianco, (b) time variance, and (c) total direct labor cost variance? Entera 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 lobortime variance C. Total direct labor cost variance