Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $18.00 per hour. Production of 8,700 units required 25,320 hours at an hourly rate of $18.40 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 $ -10,128 Favorable

b. Direct labor time variance $

c. Total direct labor cost variance $