Direct labor variances Bellingham Company produces a product that requires 4 standard direct labor...

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Accounting

Direct labor variances
Bellingham Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of $20.00 per hour. 15,400 units used 64,600 hours at an hourly rate of $19.45 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 spreadsheet
What is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Round your answers to nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable vari as a positive number.
a. Direct labor rate variance
b. Direct labor time variance
$
c. Direct labor cost variance
$
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