Production and sales estimates for May for Cardinal Co. are as f 18,800 Estimated inventory (units), May 1 Desired inventory (units), May 31 19,500 Expected sales volume (units): Territory W 6,200 Territory X 9,500 Territory Y 7,400 Unit sales price $16.00 The number of units expected to be sold in May is O a. 23,100 Ob. 27,720 Oc. 13,600 Od. 20,790 Japan Company produces lamps that require 3 standard hours per unit at a standard hourly rate of $17.10 per hour Production of 7,400 units required 21,760 hours at an hourly rate of $16.80 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