Assume that Nortel manufactures specialty electronic circuitry through a unique photoelectronic process. One of the primary products, Model ZX40, has a standard labor time of 0.5 hour and a standard labor rate of $15.00 per hour. During February, the following activities pertaining to direct labor for ZX40 were recorded: Direct labor hours used = 5,180 , Direct labor cost = $67,000 , Units of ZX40 manufactured = 9,600

(a) Determine the labor rate variance.

(b) Determine the labor efficiency variance.

(c) Determine the total flexible budget labor cost variance.