Direct Labor Variances

Alvarado Company produces a product that requires $4$ standard direct labor hours per unit at a standard hourly rate of $$15\mathrm{.}00$ per hour. If $6,200$ units used $25,800$ hours at an hourly rate of $$14\mathrm{.}40$ 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.