Lamp Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $20.60 per hour. Production of 6,700 units required 13,130 hours at an hourly rate of $20.00 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	$
c. Total direct labor cost variance

Determine also if favorable or not favorable