Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $20.00 per hour. Production of 8,900 units required 25,900 hours at an hourly rate of $19.40 per hour. Enter favorable variances as negative numbers, (a) Determine the direct labor rate variance. 15,540 Unfavorable (b) Determine the direct labor time variance. 16,000 Unfavorable (c) Determine the cost variance 31,540 Unfavorable