Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $12.50 per hour. Production of 4,600 units required 9,480 hours at an hourly rate of $12.10 per hour. Enter favorable variances as negative numbers. | (a) Determine the direct labor rate variance. $ Favorable (b) Determine the direct labor time variance. Unfavorable (c) Determine the cost variance. Favorable