Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $16.90 per hour. Production of 4,100 units required 7,950 hours at an hourly rate of $16.40 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance 3,975 Favorable 4,225 Favorable (b) Determine the direct labor time variance (c) Determine the cost variance. $ 1,200 Favorable