Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $16.20 per hour. Production of 7,400 units required 22,640 hours at an hourly rate of $16.70 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. $________ (Unfavorable) (b) Determine the direct labor time variance. $__________ (Unfavorable) (c) Determine the cost variance. $_____ (Unfavorable)