Tip Top Corp. produces a product that requires 3 standard hours per unit at a standard hourly rate of $18 per hour. If 5,600 units required 16,100 hours at an hourly rate of $18.9 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.