Direct Labor Variances

Alvarado Company produces a product that requires $7\mathrm{.}5$ standard direct labor hours per unit at a standard hourly rate of $$22\mathrm{.}50$ per hour. If $8,000$ units used $60,200$ hours at an hourly rate of $$21\mathrm{.}95$ 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.

a$.$ Direct labor rate variance

b$.$ Direct labor time variance

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c$.$ Direct labor cost variance

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Include if negative or positive