Japan Company produces lamps that require $3$ standard hours per unit at a standard

hourly rate of $$15\mathrm{.}00$ per hour. Production of $3,400$ units required $10,000$ hours at an

hourly rate of $$14\mathrm{.}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.

a$.$ Direct labor rate variance

$$

b$.$ Direct labor time variance

q

c$.$ Total direct labor cost variance

$$