Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $14.20 per hour. Production of 3,500 units required 6,860 hours at an hourly rate of $14.60 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	$fill in the blank 1	FavorableUnfavorable
b. Direct labor time variance	$fill in the blank 3	FavorableUnfavorable
c. Total direct labor cost variance	$fill in the blank 5	FavorableUnfavorable