is thus right?

Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $20.00 per hour. Production of 3,300 units required 24,400 hours at an hourly rate of $19.40 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance -14,640 Favorable (b) Determine the direct labor time variance. -9,700 Favorable (c) Determine the cost variance -24,340 Favorable