Calculator Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $19.00 per hour. Production of 6,000 units required 12,240 hours at an hourly rate of $18.40 per hour. Enter favorable variances as negative numbers (a) Determine the direct labor rate variance 7,344 Favorable (b) Determine the direct labor time variance $ 4,560 Unfavorable (c) Determine the cost variance