Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $13.00 per hour. Production of 7,400 units required 15,240 hours at an hourly rate of $13.40 per hour. Enter favorable variances as negative numbers.

(a) Determine the direct labor rate variance.	$
(b) Determine the direct labor time variance.	$
(c) Determine the cost variance.	$