Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $11.00 per hour. Production of 5,800 units required 16,880 hours at an hourly rate of $10.70 per hour.

What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers.

Line Item Description	Amount	Variance
a. Direct labor rate variance	$fill in the blank 1	FavorableUnfavorableFavorable
b. Direct labor time variance	$fill in the blank 3	FavorableUnfavorableFavorable
c. Total direct labor cost variance