Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $15.00 per hour. Production of 3,400 units required 6,940 hours at an hourly rate of $14.70 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 $fill in the blank 1 b. Direct labor time variance $fill in the blank 3 c. Total direct labor cost variance