Tip Top Corp. produces a product that requires 2 standard hours per unit at a standard hourly rate of $10 per hour. If 2,600 units required 5,100 hours at an hourly rate of $10.2 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct labor rate variance	$	Unfavorable
b. Direct labor time variance	$	Favorable
c. Direct labor cost variance	$