Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $13.40 per hour. Production of 3,100 units required 6,080 hours at an hourly rate of $13.00 per hour. Enter favorable variances as negative numbers.

(a) Determine the direct labor rate variance.	$fill in the blank 1	FavorableUnfavorable
(b) Determine the direct labor time variance.	$fill in the blank 3	FavorableUnfavorable
(c) Determine the cost variance.	$fill in the blank 5	FavorableUnfavorable