Japan Company produces tamps that require 2 standard hours per unit at a standard hourly rate of $12,30 per hour. Production of 8,300 units required 16,100 hours at an hourly rate of $12.50 per hour What is the direct tabor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers a. Direct labor rate variance Unfavorable b. Direct labor time variance Unfavorable C. Total direct labor cost variance Unfavorable