5. Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $13.00 per hour. Production of 4,100 units required 12,550 hours at an hourly rate of $12.70 per hour. What is the direct labor for the following: Enter favorable variances as negative numbers.

a. Rate Variance	$
b. Time Variance	$
c. Cost Variance	$