The company produces a single product and has prepared the following standard cost sheet for one unit of the product.

Direct Labor: 3 hours at $12.00 per hour

During the month, the company manufactures 235 units and incurs the following actual costs.

Direct labor: 700 hours at $11.80 per hour

A. Calculate the Direct Labor rate variance B. Calculate the Direct Labor usage variance C. Calculate the Total Direct labor cost variance