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takeAssignment/takeAssignmentMain.do?invoker-&takeAssignmentsessionlLocator-assignment-take&inprogress-false eBook Show Me How Calculator Direct Labor Variances Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourly rate of $14.00 per hour, If 5,900 units used 18,400 hours at vorable variance as a negative number using a an hourly rate of $13.72 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a fa 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