DT Co. produces picture frames. It takes 3 hours of direct labor to produce a frame. DT's standard labor cost is $11.00 per hour. During March, DT produced 4,000 frames and used 12,400 hours at a total cost of $133,920.

(a) What is DT's labor rate variance for March? (b) What is DT's direct labor efficiency variance for March? (c) Record the labor costs and the variances for DT.