Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $14.10 per hour. Production of 7,000 units required 13,720 hours at an hourly rate of $13.70 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers. a. Direct labor rate variance X Favorable b. Direct labor time variance x Favorable c. Total direct labor cost variance X Favorable