Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $17.60 per hour. Production of 5,700 units required 16,760 hours at an hourly rate of $17.20 per hour. Enter favorable variances as negative numbers.(a) Determine the direct labor rate variance.(b) Determine the direct labor time variance.(c) Determine the cost variance. Indicate if a, b, and c, are favorable or unfavorable as well. Thanks