Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $14.60 per hour of $14.30 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. unit at an hourly rate of $14.60 per hour. Production of 5,600 units required 10,860 hours at an hourly rate