Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $14.50 per hour. Production of 4,700 units required 9,590 hours at an hourly rate of $14.10 per hour. Enter favorable variances as negative numbers.

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