1. Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $17.20 per hour. Production of 5,500 units required 10,780 hours at an hourly rate of $16.70 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	$	Unfavorable
   b. Direct labor time variance	$	Unfavorable
   c. Total direct labor cost variance	$	Unfavorable