Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $20.90 per hour Production of 3,400 units required 6,940 hours at an hourly rate of $21.30 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 -2,776 Unfavorable -2,926 b. Direct labor time variance Unfavorable c. Total direct labor cost variance -5,702 Unfavorable