per yard. Determine the following: Enter favorable variances as negative numbers. Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $17.50 per hour. Production of 8,100 units required 16,690 hours at an hourly rate of $17.10 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 $ per yard. Determine the following: Enter favorable variances as negative numbers. Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $17.50 per hour. Production of 8,100 units required 16,690 hours at an hourly rate of $17.10 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 $