Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $11.50 per hour. Production of 5,700 units required 16,760 hours at an hourly rate of $11.80 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		Favorable/Unfavorable
b. Direct labor time variance		Favorable/Unfavorable
c. Total direct labor cost variance		Favorable/Unfavorable