Direct Labor Variances

Alvarado Company produces a product that requires 7 standard direct labor hours per unit at a standard hourly rate of $8.00 per hour. If 3,600 units used 26,200 hours at an hourly rate of $7.84 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.

Line Item Description	Amount	Variance
a. Direct labor rate variance	$	Favorable OR Unfavorable
b. Direct labor time variance	$	Favorable OR Unfavorable
c. Direct labor cost variance	$	Favorable OR Unfavorable