Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $15.40 per hour. Production of 3,000 units required 5,820 hours at an hourly rate of $14.90 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. $ (b) Determine the direct labor time variance. $ (c) Determine the cost variance. $