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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

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. $

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