Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $13.80 per hour. Production of 8,500 units required 17,510 hours at an hourly rate of $13.50 per hour. What is the direct labor for the following: Enter favorable variances as negative numbers.

a. Rate Variance	$fill in the blank 1	FavorableUnfavorable
b. Time Variance	$fill in the blank 3	FavorableUnfavorable
c. Cost Variance	$fill in the blank 5	FavorableUnfavorable