Japan Company produces lamps that require 3 standard hours per unit at an hourly rate of $12.60 per hour. Production of 5,200 units required 15,910 hours at an hourly rate of $12.90 per hour. Enter favorable variances as negative numbers. (a) Determine the direct labor rate variance. (b) Determine the direct labor time variance. (c) Determine the cost variance. $ Favorable Unfavorable