PLEASE ANSWER ALL

Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $13.30 per hour. Production of 7,600 units required 14,740 hours at an hourly rate of $12.90 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers. If a gain of $8,150 is realized in selling (for cash) office equipment having a book value of $57,688, the total amount reported in the cash flows from investing activities section of the statement of cash flows is a. $49,538 b. $8,150 c. $57,688 d. $65,838