1. Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $18.90 per hour. Production of 7,700 units required 15,710 hours at an hourly rate of $18.50 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