Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $19.20 per hour. Actual production of 4,600 units required 14,080 hours at an hourly rate of $18.60 per hour. Determine the (a) direct labor rate variance, (b) direct labor time variance, and (c) total direct labor cost variance. Enter favorable variances as negative numbers. a. Direct labor rate variance b. Direct labor time variance c. Total direct labor cost variance