Lepan Company produces lemps that recuire 3 standord hours per unit at a standard hourfy rate af $18.40 per hour. Achasl production of 4,200 units reculred 12,220 hours at an heurly ratet of $17.80 per hour. Determine the (a) direct laber rate variance, (b) direct labor Eme variance, and (c) total direcr laboc cost variance, Enter favorable variances ias necative numbers