Direct Labor Variances

Alvarado Company produces a product that requires $6$ standard direct labor hours per unit at a standard hourly rate of $$14\mathrm{.}00$ per hour. If $2,500$ units used $15,600$ hours

at an hourly rate of $$13\mathrm{.}30$ 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

c$.$ Direct labor cost variance