Japan Company produces lamps that require 3 standard hours per unit at a standard hourty rate of $16.20 per hour, Production of 7,500 units required 23,180 hours at an hourlv nate of $16.70 per hour What is the direct iabor (o) rate variance; (b) time varlance, and (c) total cost, varlance? Enter fovorable variances as negative numbers. a. Direct labor tate varlance b. Direct labor time variance c. Total direct labor cost virlance