1. Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $15.90 per hour. Production of 5,500 units required 16,010 hours at an hourly rate of $15.40 per hour.

   What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers.

   a. Direct labor rate variance	$fill in the blank 1	FavorableUnfavorable
   b. Direct labor time variance	$fill in the blank 3	FavorableUnfavorable
   c. Total direct labor cost variance	$fill in the blank 5	FavorableUnfavorable