Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $18.00 per hour. Production of 5,400 units required 15,710 hours at an hourly rate of $17.60 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. (b) Determine the direct labor time variance. Favorable (c) Determine the cost variance. Unfavorable $