Direct labor variances Bellingham Company produces a product that requires 3 standard direct labor hours per unit at a standard hourfy rate of $20.00 per hour. 15,700 units used 63,700 hours at an hourly rate of $19.10 per hour. This information has been collected in the Microsoft Excel Online file, Open the spreadsheet, perform the required analysis; and input your-answers in the questions below. Open' apreadsheet What is the direct labor (a) rate variance, (b) tinit variance, and (c) cost kailancel found vour answers to the nearest doliar. Enter a favorabie variance as it negative rumber using a minus sign and an unfavorable variance as a poaltive number