Problem: Bellingham Company produces a product that requires 2 standard direct labor hours per unit at a standard hourly rate of $10.00 per hour. If 5,900 units used 11,300 hours at an hourly rate of $10.30 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.
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