Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $12.30 per hour. Production of 6,400 units required 18,820 hours at an hourly rate of $12.50 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.	$