Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $17,30 per hour. Production of 5,900 units required 17,170 houls at an hounty rate of 516.80 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. (b) Determune the direct labor time variance. (c) Determune the cost variance